Citibank, N.A. v. The Illinois Department of Revenue

Illinois Department of Revenue (IDOR) denied Plaintiff bank's claim for refunds of ROTA (Retailers' Occupation Tax Act) taxes paid through affiliated retailers upon their sale of goods, transactions that were financed through bank, and that resulted in uncollectible debt, portions of which corresponded to the tax originally paid. ROTA imposes a tax upon persons engaged in business of selling at retail tangible personal property. Legislature clearly expressed preference for reporting, remission,a nd refund only through retailers, and did not intend for ROTA to allow a direct action for a refund by a lender against IDOR under these circumstances. (FREEMAN, THOMAS, KILBRIDE, GARMAN, BURKE, and THEIS, concurring.)