Allemed, Inc. v. Department of Revenue

A tax question.

Or — to be more precise — several tax questions.

It’s a mixed bag — we affirm in part, reverse in part and remand.

Allemed, Inc., is in the business of selling drugs, equipment, supplies, pharmaceuticals, and biologicals to veterinarians. Its headquarters are in Missouri; it has no office, place of business, or stock of goods in Illinois. Allemed has three salesmen who, together, spend approximately 10 man-days per month in Illinois. These salesmen work exclusively for Allemed and cover roughly defined territories. However, most customers place their orders by phone with…