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

No. 83203.

702 N.E.2d 529 (1998)

183 Ill.2d 470

234 Ill.Dec. 189

GEM ELECTRONICS OF MONMOUTH, INC., Appellant, v. The DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

October 22, 1998.


Attorney(s) appearing for the Case

Troy A. Fodor, Springfield, for Gem Electronics of Monmouth, Inc.

A. Benjamin Goldgar, Asst. Atty. Gen., Chicago, for Department of Revenue.


Justice NICKELS delivered the opinion of the court:

At issue in this case is whether the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq. (West 1992)) applies to the operation of a community repeater. The Illinois Department of Revenue assessed taxes against Gem Electronics of Monmouth, Inc., under the Telecommunications Excise Tax Act, arising out of its operation of a community repeater. Gem Electronics of Monmouth, Inc. (Gem), sought administrative...

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