Greenwalt v. Department of Revenue

2 Citing cases

  1. Hundley v. WPD Mgmt.

    2023 Ill. App. 230075 (Ill. App. Ct. 2023)

    In any event, the concept of standing is so basic that a judge may raise the issue sua sponte. See Greenwalt v. Department of Revenue, 198 Ill.App.3d 129, 133 (1990); see also People v. Vincent, 226 Ill.2d 1, 12 (2007) (finding "a trial court may, on its own motion, dispose of a matter when it is clear *** that the requesting party is not entitled to relief as a matter of law"). Moreover, in this appeal, plaintiffs have had every opportunity to argue the issue, and we have considered those arguments de novo and find them unpersuasive.

  2. Soho Club, Inc. v. Deparment of Revenue

    645 N.E.2d 1060 (Ill. App. Ct. 1995)   Cited 11 times

    The tax is not a sales tax on the transaction, a property tax on the tangible personal property, or a privilege tax on the customer. (See Greenwalt v. Department of Revenue (1990), 198 Ill. App.3d 129, 131, 555 N.E.2d 775.) Rather, it is a tax on the business of selling, and not the sale itself, even though the tax is calculated on the taxpayer's gross retail receipts. See Mel-Park Drugs, Inc., 218 Ill. App.3d at 213.