Jewel Companies, Inc. v. Department of Revenue

Plaintiff brought this action under the Administrative Review Act (Ill. Rev. Stat. 1975, ch. 110, par. 264 et seq.) to review an order requiring it to make estimated deposits of funds on 10 State, county, and municipal sales and use taxes. The circuit court reversed the order of the Director holding that although Jewel must make estimated deposits on two of the taxes, it is not required to make estimated deposits on the eight remaining taxes. On appeal, the Department contends that the lower court’s ruling is erroneous.

The Illinois sales and use tax scheme consists of 10 separate acts which…