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ELECTRIC ENERGY, INC. v. HAMER

No. 5-05-0467.

869 N.E.2d 153 (2007)

ELECTRIC ENERGY, INC., Plaintiff-Appellant, v. Brian HAMER, Director of Revenue, and The Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

April 12, 2007.

Attorney(s) appearing for the Case

John S. Rendleman, Michael F. Dahlen, Feirich Mager Green Ryan, Carbondale, for Appellant.

Lisa Madigan, Attorney General, Gary Feinerman, Solicitor General, Jerald S. Post, Assistant Attorney General, Chicago, for Appellees.

Justice DONOVAN delivered the opinion of the court:

Taxpayer, Electric Energy, Inc. (EEI), sought judicial review of an administrative decision from the Illinois Department of Revenue (Department) denying a request for a refund of a portion of the use taxes it paid. The circuit court of Massac County affirmed the Department's decision denying the requested refund. EEI now appeals the circuit court's decision. We affirm.

EEI is a corporation located in Joppa...

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