Mel-Park Drugs, Inc. v. Department of Revenue

Plaintiff, Mel-Park Drugs, Inc. (Mel-Park), appeals from a judgment entered by the circuit court of Cook County on administrative review affirming the decision of an administrative law judge (ALJ) upholding an assessment by the Department of Revenue (Department), against plaintiff in the amount of $179,069.36. The Department assessed plaintiff for tax deficiencies, penalties, and interest under the service occupation tax (SOT), retailer’s occupation tax (ROT), municipal retailer’s occupation tax (MROT), and parallel retailer’s and service occupation taxes under the Regional Transportation…