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BEST BUY STORES v. DEPARTMENT OF REVENUE

No. 1-19-1680.

174 N.E.3d 529 (2020)

2020 IL App (1st) 191680

BEST BUY STORES, L.P., Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE; David Harris, as Director of Revenue; and Michael Frerichs, as the Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, FIFTH DIVISION.

August 14, 2020.

Attorney(s) appearing for the Case

David A. Hemmings and Robert M. Galloway , of Baker & McKenzie LLP, of Chicago, and Scott L. Brandman and David A. Pope , of Baker & McKenzie LLP, of New York, New York, for appellant.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and Caleb Rush , Assistant Attorney General, of counsel), for appellees.

Leonard A. Gail , Paul J. Berks , and Suyash Agrawal , of Massey & Gail LLP, of Chicago, for amicus curiae Coalition of Independent Appliance Sellers.

OPINION

¶ 1 Plaintiff, Best Buy Stores, L.P. (Best Buy), appeals from an order of the circuit court of Cook County denying its motion for summary judgment and granting summary judgment in favor of defendants the Illinois...

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