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SPRAGUE v. JOHNSON

No. 4-89-0423.

195 Ill. App.3d 798 (1990)

552 N.E.2d 436

RALPH SPRAGUE, d/b/a Ralph Sprague and Son Trucking Company, Plaintiff-Appellee, v. J. THOMAS JOHNSON, Director of the Department of Revenue, et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Rehearing denied April 27, 1990.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Claudia E. Sainsot, Assistant Attorney General, of Chicago, of counsel), for appellants.

Law Office of Thomas J. Wolf, Jr., P.C., of Harrisburg, for appellee.

Judgment reversed.

JUSTICE STEIGMANN delivered the opinion of the court:

The Illinois Department of Revenue (Department) appeals the circuit court's decision to refund money assessed as retailers' occupation tax and use tax against plaintiff, Ralph Sprague. The Department claims (1) Sprague engaged in retail sales when he acted as a hauler and a middleman between a quarry and purchaser of rock, and (2) Sprague owed use tax on two pickup trucks purchased during...

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