Relator brought qui tam action under False Claims Act (FCA) against retailer, alleging that retailer knowingly failed to collect and remit use taxes on shipping charges for internet and catalog sales.
Following bench trial, the Circuit Court entered judgment in favor of retailer. Relator appealed.
The Appellate Court held that determination that retailer did not act with reckless disregard in failing to collect and remit tax was not against manifest weight of the evidence.
Trial court’s determination that retailer did not act with reckless disregard in failing to collect and remit use taxes on shipping charges for internet and catalog sales was not against manifest weight of evidence in relator’s qui tam action under False Claims Act (FCA). Retailer’s employees testified regarding their practices in ensuring retailer’s compliance with law, audit by Illinois Department of Revenue (IDOR) did not indicate that retailer’s policies and practices regarding use taxes were not in compliance with law, and relator presented no evidence to show that retailer’s employees were anything other than forthright with auditor.