Spurgeon v. Department of Revenue

Mr. PRESIDING JUSTICE STENGEL

delivered the opinion of the court:

Plaintiff Melford Spurgeon appeals from an order of the Circuit. Court of Tazewell County which affirmed a decision of the Department of Revenue holding plaintiff liable for $8,634 under the Retailer’s Occupation Tax Act.

Plaintiff, the sole proprietor of the Sunnyland Cabinet Shop, was engaged in the business of designing and selling kitchens. In the normal course of business, the owner of a new home under construction brought the building plans to plaintiff who then planned a kitchen layout at an agreed price. Plaintiff ordered…