Honeywell International, Inc. v. Department of Revenue

Plaintiff Honeywell International, Inc. (formerly known as Allied-Signal, Inc.), filed a complaint for administrative review against defendant the Illinois Department of Revenue (Department) after the Department assessed service occupation tax against it for tax years 1992, 1993, and 1994. Section 3 of the Service Occupation Tax Act (Act) imposes a service occupation tax on tangible personal property transferred incident to the provision of a service by one engaged in the business of providing services. 35 ILCS 115/3 West (1994). In the instant case, the Department imposed service occupation…