Home Depot, U.S.A., Inc. v. Department of Revenue

Plaintiff, Home Depot, U.S.A., Inc., appeals from the trial court’s interlocutory order granting a motion by defendants, the Department of Revenue (Department), Brian Hamer, Director of Revenue, and Judy Baar Topinka, Illinois State Treasurer, to transfer venue under section 2 — 103(a) of the Code of Civil Procedure (735 ILCS 5/2 — 103(a) (West Supp. 2003)) from Du Page County to Cook County. On appeal, plaintiff argues that the trial court erred in granting the motion, because (1) the Department maintains a “principal office” in Du Page County and (2) a part of the transaction at issue took…