Wallender-Dedman Co. v. Department of Revenue

Plaintiff, Wallender-Dedman Company, is a commercial or job printer that also operates a retail department in which it sells furniture, fixtures, office supplies, stationery and similar items. Plaintiff incurs retailers’ occupation tax liability in connection with sales from this department and such sales are not involved in this controversy. However, the Department of Revenue, defendant, and here referred to as the Department, rendered a deficiency assessment against the plaintiff in the amount of $1,958.25 for retailers’ occupation taxes measured by the receipts from the sale of certain…