Gem Electronics of Monmouth, Inc. v. Department of Revenue

PRESIDING JUSTICE STEIGMANN

delivered the opinion of the court:

In February 1990, defendant, the Illinois Department of Revenue (Department), assessed taxes on plaintiff, Gem Electronics of Monmouth, Inc. (Gem), under the Telecommunications Excise Tax Act (Telecommunications Act) (35 ILCS 630/1 through 21 (West 1992)). Gem contested the taxes, and the Department conducted an administrative hearing in September 1993. In June 1994, the Department issued a decision upholding the assessment.

In August 1994, Gem filed a complaint seeking administrative review of the Department’s decision, and in…