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W.L. MILLER CO. v. ZEHNDER

No. 4-99-0849.

734 N.E.2d 502 (2000)

315 Ill. App.3d 799

248 Ill.Dec. 574

W.L. MILLER COMPANY, Plaintiff-Appellee, v. Ken E. ZEHNDER, Director of the Illinois Department of Revenue, and The State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

Decided July 31, 2000.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Erik G. Light, Assistant Attorney General (argued), Chicago, for Ken Zehnder.

Gary L. Smith (argued), Loewenstein, Hagen & Smith, P.C., Springfield, for W.L. Miller Company.

Justice STEIGMANN delivered the opinion of the court:

In August 1991, the Illinois Department of Revenue (Department) audited plaintiff, W.L. Miller Company (Miller). Miller subsequently paid use taxes as directed by the auditor but under protest. In October 1991, Miller filed a formal claim (hereinafter original claim) seeking a credit and refund of $14,392 for use tax that it had paid on several vehicles that it alleged were subject to the "rolling stock exemption...

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