American Acoustics & Plastering Co. v. Department of Revenue

This appeal arises from an action instituted under the Administrative Review Act (Ill. Rev. Stat. 1979, ch. 110, par. 264 et seq.) wherein American Acoustics and Plastering Company, Inc. (plaintiff), sought review of a decision of the Department of Revenue (Department) which denied plaintiff’s claim for a refund of Retailers’ Occupation Tax, Municipal Retailers’ Occupation Tax, and Use Tax which it had paid. The trial court affirmed the decision of the Department.

On appeal, plaintiff contends that the taxes were paid under a mistake of fact or an error of law thus entitling it to a refund…