Nava v. Sears, Roebuck and Company

Illinois Appellate Court
Civil Court
Retailers’ Occupation Tax Act
Case Number: 
2013 IL App (1st) 122063
Decision Date: 
Monday, July 29, 2013
1st Dist.
Cook Co.,1st Div.
Reversed and remanded.
(Court opinion corrected 7/31/13.) Plaintiff filed suit under Consumer Protection Act based on retailer having assessed state sales tax on entire amount of digital TV converter box purchases, although part of retail cost of devices was subsidized by federal vouchers distributed to consumers. Department of Revenue regulation, read together with Retailers Occupation Tax Act (ROTA), does not allow taxation of federally subsidized portion of converter box purchases. ROTA tax cannot be applied to federal government voucher, as federal government is exempt from sales tax. Plaintiff presented some evidence to support his claim that retailer's actions produced his injury, even if his failure to seek a refund also produced his injury. To suffice as proximate cause, an action need not be the only cause nor the last or nearest cause of injury. (ROCHFORD, concurring; DELORT, specially concurring.)