Jones v. Department of Revenue

Mr. PRESIDING JUSTICE SULLIVAN

delivered the opinion of the court:

Defendants appeal from a judgment in a class action ordering a refund of the Illinois use tax (use tax) and the municipal retailers’ occupation tax (occupation tax) attributable to that portion of the Federal gasoline tax which is refunded by reason of the fuel being consumed for off-highway use.

It appears that a purchaser of gasoline in Illinois pays the following: a pretax base price, State and Federal fuel taxes, and the use and occupation taxes — with both of the latter being figured as a percentage of the sum of the base…