Illinois Appellate Court
Civil Court
Corporate Tax
Dispute as result of Illinois Department of Revenue audit determination that sales of fuel oil company were subject to state and local sales taxes in village in Cook County, rather than subject only to state sales tax, as there are no local sales taxes in village in Putnam County where company had its dedicated sales office. A seller's acceptance of orders governs retailers' occupation tax (ROT) liability. As company accepted all long-term purchase orders and daily purchase orders in village in Putnam County, ROT liability is fixed there. (SCHMIDT, concurring; CARTER, dissenting.)