SHRED PAX CORP. v. DEP'T OF REVENUE

No. 1-89-0925.

201 Ill. App.3d 202 (1990)

559 N.E.2d 492

SHRED PAX CORPORATION, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Robert Sweet, Director, Defendant-Appellee.

Appellate Court of Illinois — First District (1st Division).

Modified on denial of rehearing September 10, 1990.


Attorney(s) appearing for the Case

Leonard Cuttone, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Jan E. Hughes, Assistant Attorney General, of Chicago, of counsel), for appellee.


Judgment reversed.

JUSTICE O'CONNOR delivered the opinion of the court:

The Illinois Department of Revenue (the Department) commenced this action against Shred Pax Corporation (Shred Pax) for sales taxes under the Retailers' Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1987, ch. 120, par. 440 et seq.) since Shred Pax had not collected and remitted tax on shredding machines it had manufactured and sold...

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