Legal Opinion
Marathon Petroleum Co. LP v. Cook County Department of Revenue
Illinois Supreme Court
Decided November 21, 2024No. 129562PublishedCited by 1 opinion
1Opinion of the Court
2024 IL 129562
IN THE SUPREME COURT OF THE STATE OF ILLINOIS (Docket No. 129562) MARATHON PETROLEUM COMPANY LP, Appellant, v. THE COOK COUNTY DEPARTMENT OF REVENUE et al., Appellees. Opinion filed November 21, 2024. JUSTICE O’BRIEN delivered the judgment of the court, with opinion. Chief Justice Theis and Justices Neville, Overstreet, Holder White, Cunningham, and Rochford concurred in the judgment and opinion. OPINION ¶1 Cook County imposes a sales tax on the retail sale of gasoline and diesel fuel. However, the collection of the tax is not done at the point of retail sale. Rather, the Cook…
2Cases cited17 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- Cinkus v. Village of Stickney Municipal Officers Electoral BoardIllinois Supreme Court · 2008
- Wade v. City of North Chicago Police Pension BoardIllinois Supreme Court · 2007
- American Federation of State, County & Municipal Employees, Council 31 v. Illinois State Labor Relations Board, State PanelIllinois Supreme Court · 2005
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Amato v. Department of Employment SecurityAppellate Court of Illinois · 2025