Sprague v. Johnson

The Illinois Department of Revenue (Department) appeals the circuit court’s decision to refund money assessed as retailers’ occupation tax and use tax against plaintiff, Ralph Sprague. The Department claims (1) Sprague engaged in retail sales when he acted as a hauler and a middleman between a quarry and purchaser of rock, and (2) Sprague owed use tax on two pickup trucks purchased during the audit.

We reverse.

The Department audited Sprague to determine his liability for retailers’ occupation tax (retailers’ tax) for the period of January 1, 1983, to December 31, 1985. Sprague’s trucking…