Howard Worthington, Inc. v. Department of Revenue

Following an audit by the defendant, the Department of Revenue (Department), the plaintiff, Howard Worthington, Inc., was issued a notice of tax liability based on retailers’ occupation tax deficiencies and use tax deficiencies. After a hearing, the department made a final assessment in the amount of $20,323.51. The plaintiff filed a complaint for administrative review in the circuit court of Kane County. The circuit court entered an order upholding the decision of the department. The plaintiff, a company that deals in the rental and sale of construction equipment, appeals from that order.

The…