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GEM ELECTRONICS OF MONMOUTH, INC. v. DEPARTMENT OF REVENUE

No. 4-96-0181.

676 N.E.2d 1016 (1997)

286 Ill. App.3d 660

222 Ill.Dec. 52

GEM ELECTRONICS OF MONMOUTH, INC., Plaintiff-Appellee and Cross-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellant and Cross-Appellee.

Appellate Court of Illinois, Fourth District.

Decided February 25, 1997.

Rehearing Denied March 27, 1997.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, A. Benjamin Goldgar (argued), Assistant Attorney General, Chicago, for the Department of Revenue.

Douglas G. Brown, Troy A. Fodor, E.M. Fulton, Jr. (argued), Douglas G. Brown, P.C., Springfield, for Gem Electronics of Monmouth, Inc.

Presiding Justice STEIGMANN delivered the opinion of the court:

In February 1990, defendant, the Illinois Department of Revenue (Department), assessed taxes on plaintiff, Gem Electronics of Monmouth, Inc. (Gem), under the Telecommunications Excise Tax Act (Telecommunications Act) (35 ILCS 630/1 through 21 (West 1992)). Gem contested the taxes, and the Department conducted an administrative hearing in September 1993. In June 1994, the Department issued a decision upholding...

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