Illinois Supreme Court October 22, 1998, 83203 (Gem Electronics of Monmouth, Inc. v. Department of Revenue)

JUSTICE NICKELS

delivered the opinion of the court:

At issue in this case is whether the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq. (West 1992)) applies to the operation of a community repeater. The Illinois Department of Revenue assessed taxes against Gem Electronics of Monmouth, Inc., under the Telecommunications Excise Tax Act, arising out of its operation of a community repeater.