Sunnyland Cabinet & Millwork, Inc. v. Department of Revenue

Mr. PRESIDING JUSTICE STENGEL

delivered the opinion of the court:

The sole issue in this administrative review proceeding is whether the Department of Revenue can collect retailers’ occupation tax on the taxes which plaintiff Sunnyland Cabinet Company collected from its customers and remitted to the Department. We think not.

Plaintiff is in the business of supplying and installing kitchens in new homes. When plaintiff’s salesman and a customer agree upon the desired layout, the salesman prepares an itemized list stating the cost of each item to be furnished. At the bottom of the list, the cost…