American Brake Shoe Co. v. Department of Revenue

The question presented here is whether the plaintiff is engaged in a service occupation so as not to be subject to the Illinois retailers’ occupation tax, or whether it is engaged primarily in the sale at retail of railroad forks, switch points, switches, guardrails, crossings, samson rails and similar items installed in railroad trackage so as to be liable for the retailers’ occupation tax.

The Department of Revenue imposed a deficiency assessment of $79,982.41 against plaintiff, American Brake Shoe Company, for Illinois retailers’ occupation tax. American Brake Shoe Company brought an action…