Piasa Motor Fuels, Inc. v. Department of Revenue

This cause concerns a disputed retailers’ occupation tax assessment. Appellee Piasa Motor Fuels, Inc., sought administrative review in the circuit court of St. Clair from the adverse decision of appellee Illinois Department of Revenue. The circuit court entered a default judgment in favor of Piasa. The Department of Revenue appeals from the circuit court’s refusal to vacate said judgment.

The pertinent facts follow: Piasa petitioned the Department of Revenue, seeking a tax exemption for the sale of gasoline by Piasa to Vandalia Bus Lines, Inc. Piasa claimed that the gasoline was in fact sold…