Cahnovsky Nashville Dental Arts, Inc. v. Department of Revenue

Plaintiffs, Cahnovsky Nashville Dental Arts, Inc., Richard R. Cahnovsky Dental Arts, Inc., Tri-Co. Dental Service, Inc., Cahokia Dental Arts, Inc., and Associated Dental Care, Ltd., appeal from a judgment of the circuit court of St. Clair County in favor of defendant, the Department of Revenue, affirming an administrative decision by defendant assessing Illinois use and service occupation taxes on plaintiffs pursuant to the purchase of supplies and equipment from out-of-State vendors. Because the merchandise was purchased out of State, it was not subject to Illinois retailers occupation tax.…