Illinois Supreme Court
Civil Court
Retailers’ Occupation Tax Act
"Jurisdictional Questions" regulations in Illinois Administrative Code, for determining situs of a selling activity for liability for retail occupation taxes, are too inconsistent with statutes and case law to stand, and are thus held invalid. Because of erroneous regulations, Department of Revenue has duty under Taxpayers' Bill of Rights Act to abate penalties and retail occupation tax liability for audit period in question.
(FREEMAN, THOMAS, KILBRIDE, KARMEIER, BURKE, and THEIS, concurring.)