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HARTNEY FUEL OIL CO. v. HAMER

Nos. 3-11-0144, 3-11-0151.

976 N.E.2d 682 (2012)

364 Ill. Dec. 404

HARTNEY FUEL OIL COMPANY, Plaintiff-Appellee, v. Brian A. HAMER, in His Official Capacity as Director, Department of Revenue; and Dan Rutherford in His Official Capacity as Treasurer of Illinois, Defendants-Appellants (The Board of Commissioners of Putnam County, and The Board of Trustees of the Village of Mark, Plaintiffs-Intervenors; Board of Trustees of the Village of Forest View, Illinois; County of Cook, and The Regional Transportation Authority, Defendants and Intervenors-Appellants).

Appellate Court of Illinois, Third District.

September 17, 2012.

Attorney(s) appearing for the Case

Timothy Bertschy (argued), Karen L. Kendall , Brad A. Elward , Maura Yusof , Heyl, Royster, Voelker & Allen, Peoria, for appellant Regional Transportation Authority.

Judith Kolman , Rosenthal, Murphey, Coblentz & Donahue, Chicago, for appellant Village of Forest View.

Anita M. Alvarez , State's Attorney, Chicago ( Allison C. Marshall , Assistant State's Attorney, of counsel), for appellant County of Cook.

Lisa Madigan , Attorney General, Chicago ( Paul Berks (argued), Assistant Attorney General, of counsel), for appellant Department of Revenue.

Charles K. Schafer , Robert N. Hochman (argued), Scott J. Heyman , Sidley Austin, LLP, Chicago, Michael T. Reagan , Law Offices of Michael T. Reagan, Ottawa, for appellee Hartney Fuel Oil Company.

James A. Mack , State's Attorney, Hennepin, for Board of Commissioners of Putnam County.

David A. Rolf , Todd M. Turner , Sorting, Northrup, Hanna, Cullen & Cochran, Ltd., Springfield, Douglas J. Schweickert , Schweickert & Ganassin, Peru, for Board of Trustees of Village of Mark.

OPINION

Justice McDADE delivered the judgment of the court, with opinion.

¶ 1 The underlying dispute arises as the result of an audit determination made by the Illinois Department of Revenue (IDOR) that sales of Hartney Fuel Oil Co. (Hartney) were subject to state and local sales taxes in Forest View in Cook County, Illinois, rather than being subject only to state sales tax (as there are no applicable local sales taxes) in Mark, Putnam County, Illinois...

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