Martin Oil Service, Inc. v. Department of Revenue

Martin Oil Service, Inc., the plaintiff, is an Illinois corporation engaged in the sale, wholesale and retail, of petroleum products. It filed claims for credit for the months of March, April, May, June and July of 1964 for its various sales outlets in the State of Illinois, under the Retailers’ Occupation Tax Act, the Municipal Retailers’ Occupation Tax Act, and the County Retailers’ Occupation Tax Act (hereafter referred to as the retailers’ occupation tax) for the amount of tax paid under a rule of the Department of Revenue which required sellers of gasoline to include the Federal gasoline…