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  5. 106 Ill.2d 58 (1985)
 

NUTRITION HEADQ'TRS, INC. v. DEP'T OF REV.

No. 60271.

106 Ill.2d 58 (1985)

477 N.E.2d 235

NUTRITION HEADQUARTERS, INC., Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed March 29, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Patricia Rosen and Susan C. Weidel, Assistant Attorneys General, of Chicago, of counsel), for appellant.

James W. Morris, of Barrett, Twomey, Morris & Broom, of Carbondale, for appellee.

Judgment affirmed.

JUSTICE SIMON delivered the opinion of the court:

We are here called upon to decide whether the act of attaching mailing labels to, sorting, and mailing catalogs which are brought into Illinois for the sole purpose of labeling and mailing the material for delivery throughout the United States is exempt from taxation under the Service Use Tax Act (the Act) (Ill. Rev. Stat. 1979, ch. 120, par. 439.31 et seq.).

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