G. S. Lyon & Sons Lumber & Manufacturing Co. v. Department of Revenue

The Department of Revenue assessed taxes under the Retailers’ Occupation Tax Act and related statutes against G. S. Lyon & Sons Lumber and Manufacturing Company, measured by its sales of building materials to real-estate developers or speculative builders. Contending that such sales are not within the statute, the company filed a complaint in the circuit court of Macon County for review under the Administrative Review Act. The circuit court agreed with the company, holding that it was entitled to a credit against the assessment for the amount representing the tax on such sales. The Department…