Nagel v. Wagner

Plaintiffs, Bruce Nagel, d/b/a Nagel Trucking, and Nagel Trucking and Materials, Inc., appeal the trial court’s judgment affirming the decision of defendant the Department of Revenue (the Department), which determined that both the materials plaintiffs transported and certain transportation charges plaintiffs levied were subject to the retailers’ occupation tax (the ROT). The issue on appeal is whether the trial court erred in finding that the transportation charges were subject to the ROT. We affirm.

Plaintiff Bruce Nagel, d/b/a Nagel Trucking, is a sole proprietorship whose primary business…