People v. Witvoet

The State of Illinois appeals from the dismissal of eight indictments charging defendant James Witvoet with failing to file retailers’ occupation tax returns and failing to remit taxes collected from customers in 1986 and 1987. The trial court ruled that defendant was immune from prosecution under section 9 of the Retailer’s Occupation Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 448), and the issue on appeal is whether the trial court correctly granted immunity in this case.

Defendant James Witvoet operates a roadside fruit and vegetable stand on Route 17 in Kankakee, Illinois, where he sells…