Hartney Fuel Company v. Hamer

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2012 IL App (3rd) 110144
Decision Date: 
September 17, 2012
District: 
3d Dist.
Division/County: 
Putnam Co.
Justice: 
McDADE
Holding: 
Affirmed.
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.)