KEAN v. WAL-MART STORES, INC.

No. 107771.

919 N.E.2d 926 (2009)

235 Ill.2d 351

Nancy KEAN, Appellant (Chip Russell, Intervenor-Appellant), v. WAL-MART STORES, INC., et al., Appellees (Illinois Department of Revenue et al., Intervenors-Appellees).

Supreme Court of Illinois.

November 19, 2009.


Attorney(s) appearing for the Case

Aron D. Robinson, Lance A. Raphael, Stacy M. Bardo and Allison A. Krumhorn, all of Chicago, for appellant.

Arthur M. Scheller III and John A. Simon, of Drinker Biddle & Reath LLP, Chicago, for appellees.

Lisa Madigan, Attorney General, Springfield (Michael A. Scodro, Solicitor General, and Brett E. Legner, Assistant Attorney General, Chicago, of counsel), for intervenors-appellees.


OPINION

Chief Justice FITZGERALD delivered the judgment of the court, with opinion.

At issue in this appeal is whether shipping charges for certain internet purchases of tangible personal property are subject to Illinois sales tax pursuant to the Retailers' Occupation Tax Act (ROTA) (35 ILCS 120/1 et seq. (West 2006)) and Use Tax Act (35 ILCS 105/1 et seq. (West 2006)). We hold that they are and...

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