Shared Imaging, LLC v. Hamer

(Court opinion corrected 10/10/17.) Plaintiff sought review of the Department of Revenue’s determination that it owed $807,544.00 in back taxes, interest, and penalties under Use Tax Act. Court entered judgment against Plaintiff.  Defendant’s assessment was not unconstitutional, because the Act provides a credit for sales and use taxes paid to other states. Thus, it did not matter whether Plaintiff’s units were only temporarily stored in Illinois. Genuine issue of material fact as to whether Plaintiff paid out-of-state taxes on units. (LAVIN and COBBS, concurring.)