Best Buy Stores, L.P. v. Department of Revenue

Court properly found that Plaintiff’s sale of built-in appliances is not exempted from retail occupancy tax despite its subsequent installation of those appliances, as the built-in appliances are not permanently affixed to and an integral part of the real estate. Assessment of sales tax in this case does not violate the uniformity clause of the Illinois Constitution. There is a real and substantial difference between a retailer and a construction contractor. The Retailers’ Occupation Tax Act applies based on substance of transaction and not the taxpayer’s subjective characterization.   (HOFFMAN and ROCHFORD, concurring.)