SACO INDUSTRIES v. ILL. DEPT. OF REVENUE

No. 3-97-0704.

702 N.E.2d 1012 (1998)

301 Ill. App.3d 191

234 Ill.Dec. 358

SACO INDUSTRIES, INC., Plaintiff-Appellant, v. ILLINOIS DEPARTMENT OF REVENUE, State of Illinois, and Raymond T. Wagner, Jr., Director of Revenue, Defendant-Appellee.

Appellate Court of Illinois, Third District.

November 4, 1998.


Attorney(s) appearing for the Case

Michael R. Lucas, Arthur Wilhelmi (argued), McKeown Law Office, Joliet, for Saco Industries, Inc.

James Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Royce A. White, Assistant Attorney General (argued), Chicago, for Illinois Department of Revenue.


Justice SLATER delivered the opinion of the court:

Plaintiff Saco Industries appeals from a judgment of the circuit court affirming a final assessment imposed by the Illinois Department of Revenue (Department). The Department conducted an audit and determined that Saco failed to adhere to the Department's requirement that retailers show use tax separately from the selling price on its invoices. Pursuant to regulations, the Department disallowed a deduction Saco took...

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