Merit Chevrolet, Inc. v. Department of Revenue

The plaintiff, Merit Chevrolet, Inc., filed an action for administrative review in the circuit court of Du Page County contesting a final tax assessment for retailers’ occupation tax levied by the Department of Revenue. That court transferred the cause to the circuit court of Cook County which affirmed the findings and decision of the hearing officer and the Department of Revenue and entered judgment for the Department. Thereafter the circuit court of Cook County expunged its judgment for lack of jurisdiction, and the Department appeals to this court because the revenue is involved.

The theory…