MATERIAL SERV. CORP. v. DEP'T OF REVENUE

No. 56773.

98 Ill.2d 382 (1983)

457 N.E.2d 9

MATERIAL SERVICE CORPORATION, Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Rehearing denied December 2, 1983.


Attorney(s) appearing for the Case

Richard R. Elledge and Louis R. Hegeman, of Gould & Ratner, of Chicago, for appellant.

Tyrone C. Fahner, Attorney General, of Springfield (Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellee.


Judgment affirmed.

JUSTICE WARD delivered the opinion of the court:

This appeal involves the review of an administrative decision by the defendant, the Department of Revenue (Department), that the plaintiff, the Material Service Corporation, is liable under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 440 et seq.) on minimum load charges uniformly collected on small sales of ready-mix concrete. The defendant issued a final...

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