Stam Manufacturing Co. v. Department of Revenue

Mr. PRESIDING JUSTICE ALLOY

delivered the opinion of the court:

This is an appeal from the Circuit Court of Iroquois County which affirmed the decision of the Department of Revenue of the State of Illinois finding that Stam Manufacturing Company owed *9,099.25 in additional taxes in an action brought under the Retailers’ Occupation Tax Act.

The appeal stems from the ruling of the Illinois Department of Revenue that defendant Stam Manufacturing Co. owed the State sales tax on *45,360.86 worth of sales made during the years 1968 through 1970. As we have indicated, the trial court of Iroquois County…