Sargent & Lundy v. Sweet

Plaintiff, Sargent & Lundy, an engineering firm, appeals from an order granting summary judgment in favor of defendants, the Department of Revenue of the State of Illinois, Roger D. Sweet, as Director of the Department, and Jerry Consentino, as Treasurer of the State of Illinois (jointly referred to as the Department), in an action alleging that, pursuant to section 5 of the Retailers’ Occupation Tax Act (the ROTA) (Ill. Rev. Stat. 1985, ch. 120, par. 444), the Department’s tax liability notice for unpaid use tax, dated December 10, 1987, for the audited period of July 1, 1981, through June…