Leslie Car Wash Corp. v. Department of Revenue

The circuit court of Du Page County reversed a decision of the Illinois Department of Revenue in administrative review proceedings. Under the terms of the Department’s decision, Leslie Car Wash, an Illinois corporation, incurred a liability of $20,874.78 for retailers’ occupation tax and use tax and $4,278.17 for municipal retailers’ occupation tax, including interest and penalties. The appellate court affirmed the judgment. (39 Ill. App. 3d 931.) Pursuant to our Rule 315 (58 Ill. 2d R. 315), we granted leave to appeal.

Leslie Car Wash sells gasoline, as well as operates a car-wash service.…