Columbia Quarry Co. v. Department of Revenue

In this administrative review action, we are asked to determine the consequences under the Retailers’ Occupation Tax Act of a sale of limestone to a steel company. The central issue is whether the sale was one “for use or consumption and not for resale” so that it qualifies as a “sale at retail” under the act. (Ill. Rev. Stat. 1961, chap. 120, par. 440.) The circuit court of Sangamon County affirmed a determination by the Department of Revenue that the plaintiff, Columbia Quarry Company, was liable for a tax measured by the full sale price of the limestone. As the revenue is involved, the…