STA-RU CORP. v. MAHIN

No. 48226.

64 Ill.2d 330 (1976)

356 N.E.2d 67

STA-RU CORPORATION, Appellee, v. GEORGE E. MAHIN, Director of the Department of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed October 1, 1976.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellants.

Hull, Campbell & Robinson, of Decatur (Michael I. Campbell and Dennis J. O'Hara, of counsel), for appellee.


Judgments reversed.

MR. CHIEF JUSTICE WARD delivered the opinion of the court:

The principal question on this appeal is whether sales to the plaintiff, the Sta-Ru Corporation, of paper and plastic containers used by it to contain foods and beverages consumed by the plaintiff's customers on its premises are "sale[s] at retail" and thus taxable under the Illinois Retailers' Occupation Tax Act (hereafter ROTA) (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq...

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