Vause & Striegel, Inc. v. McKibbin

This appeal presents for decision the validity of rule No. 20 promulgated by the Department of Finance, pursuant to section 12 of the Retailers’ Occupation Tax act. So far as relevant to this inquiry, rule No. 20 provides: “Regardless of how the retailer may set up his selling price, he is required to pay a tax measured by his gross receipts. For example, where a merchant follows the practice of selling an article for $1.00 and adds 3 cents thereto to reimburse himself for the three per cent tax which he will be required to pay, his gross receipts from such sale are $1.03, and he will be…