Rock Island Tobacco & Specialty Co. v. Department of Revenue

This is an appeal from a judgment of the circuit court of Rock Island County affirming the decision of the Illinois Department of Revenue finding that appellant, Rock Island Tobacco and Specialty Company (Rock Island Tobacco), owed $133,562.50 in additional taxes. The Department of Revenue ruled that Rock Island Tobacco owed the taxes on sales made from January 1971 through December 1974.

Rock Island Tobacco sells tobacco and various other items, including gifts, candy and novelty gift items. Upon an auditing, the auditor, Mr. Wendorff, originally disallowed $1,638,067.67 of Rock Island…