Horsehead Corp. v. Illinois Department of Revenue

Respondent Illinois Department of Revenue issued to Petitioner 2 notices of tax liability for its failure to pay use taxes on its purchases of metallurgical coke between 1/07 and 6/11. Petitioner filed petition for review with Illinois Independent Tax Tribunal, which affirmed notices of tax liability and imposed tax, interest, and penalties of about $1.5 million. Tax tribunal did not commit clear error in determining that purchases did not qualify for exemption under Section 3-50(4) of Use Tax Act, and in upholding penalties. (MIKVA and WALKER, concurring.)