In Jack Bradley Inc. v. Department of Employment Security (1991), 146 Ill. 2d 61, 81, 585 N.E.2d 123, 165 Ill. Dec. 727, the Illinois Supreme Court held that the State was not estopped by the actions of the Department of Employment Security in previously telling an employer that only services of a food demonstrator who had written contracts with the employer would be subject to unemployment contributions, and later determining that the services in question were "employment" under the Unemployment Compensation Act. The Court stated: "Likewise, in the present case, even if the Department determination represented an actual change in its policy towards Bradley Inc., which we are not convinced is the case, the result here is no more burdensome or unjust than a re-examination of an assessment of unemployment contributions. Under such circumstances, we do not find it necessary to apply estoppel." 146 Ill. 2d 61, 585 N.E.2d 123, 132, 165 Ill. Dec. 727.