Terrace Carpet Co. v. Department of Revenue

The plaintiff sought administrative review of an order of the Illinois Department of Revenue which assessed retailers’ occupation tax against the plaintiff on receipts from the installation of wall to wall carpeting in the amount of *22,395, including interest and statutory penalties. The circuit court reversed and entered judgment for the plaintiff. The Department appeals contending that the taxpayer’s expense of installation of the carpeting was not a valid deduction from gross receipts because there was no evidence that the work was separately contracted for by customers.

The taxpayer is…