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SUNNYLAND CABINET v. DEPT. OF REVENUE

No. 76-370.

52 Ill. App.3d 25 (1977)

362 N.E.2d 1367

SUNNYLAND CABINET & MILLWORK, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Third District.

Opinion filed May 11, 1977.

Attorney(s) appearing for the Case

Carl F. Reardon, of Moehle, Reardon, Smith & Day, Ltd., of East Peoria, for appellant.

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

Reversed and remanded.

Mr. PRESIDING JUSTICE STENGEL delivered the opinion of the court:

The sole issue in this administrative review proceeding is whether the Department of Revenue can collect retailers' occupation tax on the taxes which plaintiff Sunnyland Cabinet Company collected from its customers and remitted to the Department. We think not.

Plaintiff is in the business of supplying and installing kitchens in new homes. When plaintiff's salesman...

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