American Airlines, Inc. v. Department of Revenue

The principal question presented by this appeal is whether the sales by one of the plaintiffs, Hot Shoppes, Inc., which later became Marriott, Inc. (hereafter, Hot Shoppes), to American Airlines, Inc., the other plaintiff (American), of food that American served on its flights are “sales at retail” and thus taxable under the Illinois Retailers’ Occupation Tax Act (the ROT) (Ill. Rev. Stat. 1963, ch. 120, par. 440 et seq.) and the Illinois Use Tax Act (Ill. Rev. Stat. 1963, ch. 120, par. 439 et seq.).

Section 2 (par. 441) of the ROT Act states in part: “A tax is imposed upon persons engaged in…