Ogden Chrysler Plymouth, Inc. v. Bower

Following an audit of plaintiff, Ogden Chrysler Plymouth, Inc.’s (Ogden’s) records for the period January 1996 through September 1998, the Department of Revenue (Department) concluded that Ogden’s receipt of payments from DaimlerChrysler Motors Corporation (Chrysler) pursuant to Chrysler’s Employee/Retiree New Vehicle Purchase/Lease Program (Program) should be included in Ogden’s gross receipts and subject to the retailers’ occupation tax (ROT) (35 ILCS 120/1, 2 — 10 (West 2002)). The Department issued a notice of tax liability, proposing to assess $3,490 in tax plus interest. Ogden timely…