HARTNEY FUEL OIL CO. v. HAMER

Docket Nos. 115130, 115131 cons.

998 N.E.2d 1227 (2013)

2013 IL 115130

376 Ill. Dec. 294

HARTNEY FUEL OIL COMPANY et al., Appellees, v. Brian A. HAMER, Director of the Illinois Department of Revenue, et al., Appellants.

Supreme Court of Illinois.

November 21, 2013.


Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, of Springfield ( Michael S. Scodro , Solicitor General, Jane Elinor Notz , Deputy Solicitor General, and Paul Berks , Assistant Attorney General, of Chicago, of counsel), for appellants Brian A. Hamer, Director, Illinois Department of Revenue, and Dan Rutherford, Treasurer of Illinois.

Timothy L. Bertschy , Brad A. Elward , and Maura Yusof , of Heyl, Royster, Voelker & Allen, Judith Kolman , of Rosenthal, Murphey, Coblentz & Donahue, Gino L. DiVito , Karina Zabicki DeHayes , Daniel I. Konieczny , John M. Fitzgerald and John J. Barber , of Tabet, DiVito & Rothstein LLC, and Anita Alvarez , State's Attorney, all of Chicago ( Patrick T, Driscoll, Jr. , Allison C. Marshall and Kent S. Ray , Assistant State's Attorneys, of counsel), for intervenors-appellants.

Robert N. Hochman , Scott J. Heyman and Charles K. Schafer , of Sidley Austin, LLP, of Chicago, and Michael T. Reagan , of Ottawa, for appellee Hartney Fuel Oil Company.

David A. Rolf and Todd M. Turner , of Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., of Springfield, for appellees Board of Commissioners of Putnam County and Board of Trustees of the Village of Mark.

Stephen R. Patton , Corporation Counsel, of Chicago ( Benna Ruth Solomon and Weston Hanscom , of counsel), for amicus curiae City of Chicago.

Sonni Choi Williams , Interim Corporate Counsel, of Peoria, for amici curiae City of Peoria and County of Peoria.

Steven D. Mahrt , Corporation Counsel, of Normal, for amicus curiae Town of Normal.

Jack M. Siegel , of Holland & Knight, LLP, of Chicago, for amicus curiae Village of Schaumburg.

Steven E. Wermcrantz , of Springfield, for amici curiae Illinois Petroleum Marketers Association and Illinois Association of Convenience Stores.

Mark P. Rotatori , Brian J. Murray and Meghan E. Sweeney , of Jones Day, of Chicago, for amici curiae Taxpayers' Federation of Illinois and Illinois Retail Merchants Association.


OPINION

Chief Justice GARMAN delivered the judgment of the court, with opinion.

{¶ 1} This case concerns the proper situs for tax liability under retail occupation taxes arising under three Illinois statutes: the Home Rule County Retailers' Occupation Tax Law, the Home Rule Municipal Retailers' Occupation Tax Act, and the Regional Transportation Authority Act. The Illinois Department of Revenue determined through audit that plaintiff Hartney...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases