Oscar L. Paris Co. v. Lyons

The question presented here is whether the plaintiffs are engaged in a service occupation so as to escape the incidence of the Illinois retailers occupation tax, or are they engaged primarily in the “sale of carpeting” at retail so that they incur liability for that tax. The master concluded and the circuit court of Cook County held that plaintiffs were engaged primarily in a “service, not a selling” occupation. The trial court directed the return of the taxes paid under protest and enjoined the future collection of such tax, thus this appeal by the Director to this court.

The complaint filed…