Leslie Car Wash v. Department of Revenue

This is an appeal from a judgment of the Circuit Court of Du Page County, Illinois, rendered in administrative review proceedings, which reversed a decision of the Illinois Department of Revenue that Leslie Car Wash was liable for *20,874.78 for retailers’ occupation tax and use tax and *4,278.17 for municipal retailers’ occupation tax, including interest and penalties.

Leslie Car Wash is an Illinois corporation which operates a car wash service and sells gasoline. The dispute in this case is over the allowability of a deduction, under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch.…