Hartney Fuel Oil Company v. Hamer, 2013 IL 115130
N/AOUTCOME:
Suit was filed by a retail sales taxpayer against the client, The Regional Transportation Authority (RTA), the Illinois Department of Revenue, and a Cook County municipality contending that the assessm ... ent of back sales taxes of $20+ million was incorrect. Ultimately, the RTA’s position was upheld in the Illinois Supreme Court. While the taxpayer was not required to pay back taxes pursuant to the Taxpayer Bill of Rights, the Illinois Supreme Court invalidated existing regulations in adopting a “multi-factor test” as argued for by the RTA, a decision which had statewide application to sales tax sourcing favoring governmental entities such as the RTA.
