Canteen Corp. v. Department of Revenue

Canteen Corporation sells at retail food and beverages by means of vending machines. In December 1983, Canteen filed with the Department of Revenue (Department) a claim for a credit of $868,609.49 for alleged overpayments of the Retailers’ Occupation Tax between July 1980 and October 1983. Canteen alleged that it had paid the full rate of tax on all its sales during that period when it was entitled under section 2 of the Retailers’ Occupation Tax Act (Act) (Ill. Rev. Stat. 1981, ch. 120, par. 441) to a reduced rate of tax for a large percentage of its sales. Section 2 provides in relevant…