International-Stanley Corp. v. Department of Revenue

Mr. PRESIDING JUSTICE GOLDBERG

delivered the opinion of the court:

International-Stanley Corporation (plaintiff) paid certain assessments to the Illinois Department of Revenue (defendant), under protest. (Ill. Rev. Stat. 1975, ch. 127, par. 172.) The assessments related to the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440 etseq.) and the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq.). On plaintiff’s complaint seeking declaratory and injunctional relief, the circuit court held that those transactions in which the tangible personal property allegedly sold…