Hornof v. the Kroger Co.

This is an appeal from a decree of the circuit court of Cook County finding certain provisions of two tax statutes to be unconstitutional and enjoining their enforcement.

Prior to 1963, neither the Illinois Retailers’ Occupation Tax Act nor the Illinois Use Tax Act explicitly applied to transactions where trading stamps were redeemed for items of personal property. (See: 111. Rev. Stat. 1961, chap. 120, pars. 440-453, and pars. 439.1-439.22.) In 1963, however, section 1 (par. 440) of the Retailers’ Occupation Tax Act was amended by the addition of the following provision: “Persons who engage…