Columbia Quarry Co. v. Department of Revenue

Per curiam :

This administrative review action comes before us a second time to determine, inter alia, the consequences of the Retailers’ Occupation Tax Act upon the sale of limestone to a steel company. The cause previously came before this court on direct appeal from an order of the circuit court of Sangamon County affirming the determination by the Department of Revenue that the plaintiff, Columbia Quarry Company, was liable for a tax measured by the full sale price of the limestone. The central issue then, as now, was whether the sale was one “for use or consumption and not for resale” so…