International Business Machines Corp. v. Department of Revenue

This is an appeal from a decree of the circuit court of Cook County entered in a proceeding under the Administrative Review Act reversing an administrative decision of the Department of Revenue which had denied plaintiff’s claims for credit and refund under the Retailers’ Occupation Tax Act. We have jurisdiction on direct appeal since the trial court expressly held unconstitutional a certain 1961 amendment to the Retailers’ Occupation Tax Act, and since the public revenue is involved. Ill. Rev. Stat. 1961, chap, no, par. 75.. In 1961, the General Assembly amended the Retailers’ Occupation Tax…