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TICK BROTHERS, INC. v. DEP'T OF REVENUE

No. 59475.

104 Ill.2d 61 (1984)

470 N.E.2d 313

TICK BROTHERS, INC., Appellee, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Opinion filed October 19, 1984.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Patricia Rosen and Kathleen M. Lien, Assistant Attorneys General, of Chicago, of counsel), for appellants.

Joseph J. Neely, of Neely and Neely, of Metropolis, for appellee.

Judgments reversed; cause remanded.

JUSTICE SIMON delivered the opinion of the court:

The Department of Revenue assessed a use tax against Tick Brothers, Inc., and Tick sought administrative review in the circuit court of Sangamon County. Section 12 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1981, ch. 120, par. 451), which applies also to the use tax (Ill. Rev. Stat. 1981, ch. 120, par. 439.12), provides...

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