CANTEEN CORP. v. DEPARTMENT OF REVENUE

No. 66014.

123 Ill.2d 95 (1988)

525 N.E.2d 73

CANTEEN CORPORATION, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed May 26, 1988.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Karen S. Rosenwinkel, Assistant Attorney General, of Chicago, of counsel), for appellant.

Thomas G. Lyons and Michael W. Ward, of O'Keefe, Ashenden, Lyons & Ward, of Chicago (William R. Brandstrader, of counsel), for appellee.


Affirmed in part; reversed in part.

CHIEF JUSTICE MORAN delivered the opinion of the court:

Canteen Corporation sells at retail food and beverages by means of vending machines. In December 1983, Canteen filed with the Department of Revenue (Department) a claim for a credit of $868,609.49 for alleged overpayments of the Retailers' Occupation Tax between July 1980 and October 1983. Canteen alleged that it had paid the full rate of tax on all its sales during...

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