Plaintiff sought administrative review of a finding by the Cook County Department of Revenue that that the plaintiff had failed to collect fuel tax on certain transactions and that ordered the plaintiff to pay the tax as well as interest and penalties. At issue in the matter was whether plaintiff had rebutted the department's presumption that “book transfers” detailed in the plaintiff’s internal summary reports were taxable distributor-to-distributor sales that transferred ownership of gasoline from one distributor to another so that it triggered the plaintiff’s obligation to collect a retail sales tax. The administrative law judge conducted a hearing and upheld the department’s findings. The circuit court reversed and the appellate court affirmed in part and reversed in part. The supreme court reversed the administrative decision and remanded with instructions for the Cook County Department of Administrative Hearings to make necessary findings of fact and to reach a determination of whether the department had proven its case of taxability under the applicable fuel tax ordinance. (THEIS, NEVILLE, OVERSTREET, HOLDER WHITE, CUNNINGHAM, and ROCHFORD, concurring)
Illinois Supreme Court
Civil Court
State and Local Taxes