Elkay Manufacturing Co. v. Sweet

PRESIDING JUSTICE BUCKLEY

delivered the opinion of the court:

This action arises from the circuit court’s affirmance on administrative review of the decision of the Illinois Department of Revenue (the Department) assessing Elkay Manufacturing Company (plaintiff) a $62,016.21 tax deficiency on certain sales under the Municipal Retailers’ Occupation Tax Act (MROT Act) (Ill. Rev. Stat. 1987, ch. 24, par. 8—11—1) and the Regional Transportation Authority Retailers’ Occupation Tax Act (RTA Act) (Ill. Rev. Stat. 1987, ch. 111⅔, par. 704.03(e)). Plaintiff appeals from the circuit court’s ruling,…