Bobber Auto Truck Plaza v. Department of Revenue

Plaintiff taxpayer Bobber Auto Truck Plaza (Bobber) commenced this action by filing a complaint for administrative review from a decision of the Illinois Department of Revenue (Department) denying Bobber’s claim for credit for overpayment of retailers’ occupation tax and municipal retailers’ occupation tax from 1978 through 1981. The circuit court of Effingham County reversed the decision of the Department, which appeals. We affirm.

The facts are as follows: Bobber is a full-service truck stop, which includes a restaurant and motel, a store, and vehicle maintenance and fuel sales. It is…