Boye Needle Co. v. Department of Revenue

Plaintiff challenges the validity of tax assessments levied under the Use Tax Act. (Ill. Rev. Stat. 1967, ch. 120, pars. 439.1 et seq.) The Cook County circuit court dismissed plaintiff’s complaint, and vacated its temporary injunction whereby the contested tax payments had been retained by the Department of Revenue in the protest fund. The appeal is brought directly to this court since the revenue is involved.

The parties have stipulated as to all relevant facts. Plaintiff manufactures and distributes to retailers, in Illinois and elsewhere, a variety of “knitting and sewing accessories”.…