Belleville Dr. Pepper v. Korshak

Plaintiffs, bottlers and distributors of soft drinks, brought this action to enjoin the Department of Revenue from imposing and collecting the retailers’ occupation tax and use tax on their purchase of bottles, cartons and shells (cases). The department appeals directly to this court from a decree of the circuit court of Cook County enjoining the imposition of the taxes. We have jurisdiction because the revenue is involved.

The department adopted an amendment to Rule 51 of its Rules and Regulations reading: “Effective February 1, 1965, sellers of containers which are reusable, and which in the…