Time, Inc. v. Department of Revenue

This is an appeal by plaintiff, hereinafter Time, from a judgment on administrative review entered in the circuit court in favor of defendants, upholding a determination by the Department of Revenue that plaintiff owed $98,997.26 for Illinois use taxes, including statutory penalties and interest.

The use tax was levied on the purchase price of paper products manufactured out of State and shipped by common carrier to Time in Illinois. The finished unprinted paper was temporarily stored in Time’s Chicago warehouses, then cut to letter size, cut or formed into envelopes and subscription order…