HESS, INC. v. DEPARTMENT OF REVENUE

No. 5-95-0117.

663 N.E.2d 123 (1996)

278 Ill. App.3d 483

215 Ill.Dec. 373

HESS, INC., Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE and The Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, Fifth District.

March 22, 1996.


Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Cacilia Reich Masover, Assistant Attorney General, Chicago, for Appellants.

Charles F. Hickman, Mathis, Marifian, Richter & Grandy, Belleville, for Appellee.


Justice KUEHN delivered the opinion of the court:

Defendants, the Department of Revenue of the State of Illinois and the Treasurer of the State of Illinois, appeal an order granting Hess, Inc.'s (Hess) summary judgment motion and denying the defendants' summary judgment motion.

At issue in this case is whether, under the Retailers' Occupation Tax Act (35 ILCS 120/1 et seq. (West 1994) (formerly Ill.Rev. Stat.1991, ch. 120, par. 440 et seq.))...

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