Teletype Corp. v. Department of Revenue

This is an action seeking to enjoin the Department of Revenue from assessing and collecting $13,219.82 in use tax, penalties and interest from plaintiff, Teletype. Plaintiff paid the disputed tax under protest and sought a refund in the circuit court of Cook County. The case was submitted on stipulated facts, and on September 14, 1979, the trial court held that Teletype’s use of photomasks was exempt from taxation under Rule 3(2) of the Illinois Retailers’ Occupation Tax Rules and Regulations. Defendants have appealed from that judgment, and we reverse.

The issue presented for review is…