J. M. Jones Co. v. Department of Revenue

A game of chance.

But — more particularly — was the supermarket gimmick used here taxable under the provisions of the Retailers’ Occupation Tax Act?

The trial court said it was.

We agree.

The J. M. Jones Company sought to recover certain taxes paid but the Department of Revenue denied Jones’ claim for credit. A complaint for administrative review was filed by Jones in the circuit court and the Department’s ruling was affirmed. Hence, this appeal.

Jones operates a wholesale grocery enterprise which services stores in central Illinois, Iowa, and western Indiana. In addition to its normal wholesale…