Chet's Vending Service, Inc. v. Department of Revenue

The payments made by the company-employer to the plaintiff seem to me to fall within the plain, unambiguous language of the Retailers’ Occupation Tax Act. Section 2 imposes the tax upon “persons engaged in the business of selling tangible personal property at retail at *** [a percentage] of the gross receipts from such sales ***.” (Ill. Rev. Stat. 1971, ch. 120, par. 441.) Section 1 defines gross receipts as “the total selling price or the amount of such sales,” and total selling price or the amount of sale is therein defined as “the consideration for a sale valued in money.” Ill. Rev. Stat.…