Mr. Car Wash, Inc. v. Department of Revenue

Mr. PRESIDING JUSTICE SIMKINS

delivered the opinion of the court:

Plaintiff, Mr. Car Wash, Inc., appeals from a judgment of the circuit court of Champaign County affirming the issuance of a final assessment by the State Department of Revenue of $2,090.92 in retailers’ occupation taxes, interest and penalties. The following issues are raised by the parties on appeal: (1) Whether plaintiff may take a 5-cent deduction on each gallon of gasoline sold from its gross receipts for the sale of gasoline in order to ascertain its retailers’ occupation tax liability, (2) Whether the State is estopped from…