Subway Restaurants of Bloomington-Normal, Inc. v. Topinka

PRESIDING JUSTICE STEIGMANN delivered the opinion of the court:

In June 1997, plaintiff, Subway Restaurants of BloomingtonNormal, Inc. (Subway), filed a complaint against defendants, Judith Baar Topinka, the State Treasurer, Kenneth H. Zehnder, the Director of the Illinois Department of Revenue, and the Illinois Department of Revenue (collectively Department), seeking the return of $64,851 under the Retailers’ Occupation Tax Act (35 ILCS 120/1 through 14 (West 1996)) and interest thereon, which Subway had previously paid under protest. The parties later filed cross-motions for summary…