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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