Appellate Court of Illinois April 16, 1982, 81-200 (American Welding Supply Co. v. Department of Revenue)

JUSTICE JONES

delivered the opinion of the court:

This is an appeal from a judgment of the circuit court of Jefferson County affirming an assessment of tax liability made by the Illinois Department of Revenue (Department) against American Welding Supply Company (American Welding) pursuant to the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.).