Saco Industries, Inc. v. Department of Revenue

Plaintiff Saco Industries appeals from a judgment of the circuit court affirming a final assessment imposed by the Illinois Department of Revenue (Department). The Department conducted an audit and determined that Saco failed to adhere to the Department’s requirement that retailers show use tax separately from the selling price on its invoices. Pursuant to regulations, the Department disallowed a deduction Saco took on its tax returns and assessed taxes, penalty and interest against Saco in the amount of $10,832 for .the audit period. After an administrative hearing, the Department issued a…