Sta-Ru Corp. v. Mahin

The principal question on this appeal is whether sales to the plaintiff, the Sta-Ru Corporation, of paper and plastic containers used by it to contain foods and beverages consumed by the plaintiff’s customers on its premises are “sale[s] at retail” and thus taxable under the Illinois Retailers’ Occupation Tax Act (hereafter ROTA) (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq.) and the Illinois Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq.).

The ROTA provides:

“ ‘Sale at retail’ means any transfer of the ownership of or title to tangible personal property to a purchaser, for…