Brown's Furniture, Inc. v. Wagner

In this appeal we are asked to decide whether Brown’s Furniture, Inc. (Brown’s Furniture), a retail furniture store located in Palmyra, Missouri, is compelled to collect Illinois use tax pursuant to the Use Tax Act (the Act) (35 ILCS 105/1 et seq. (West 1994)) on items which are purchased in its Missouri store and shipped into Illinois. The Department of Revenue of the State of Illinois (Department) audited Brown’s Furniture’s sales for the period from January 1,1989, to October 31, 1989, and determined that it owed $47,460.62 in uncollected use tax, interest and penalties. Brown’s Furniture…