The Burrows Co. v. Hollingsworth

Acting upon its interpretation of our decision in Modern Dairy Co. v. Department of Revenue, 413 Ill. 55, the Department of Revenue has sought to impose the retailers’ occupation tax upon sales of tangible personal property by suppliers to persons who retransfer such property in the course of “service occupations.” In this case and the companion consolidated cases, Material Service Corp. v. Hollingsworth, No. 32795, and Chicago Fire Brick Co. v. Hollingsworth, No. 32796, the position taken by the Department is challenged.

The plaintiffs in this case are pharmaceutical companies and other…