DEP'T OF REV. EX REL. PEOPLE OF ILL. v. Steinkopf

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the Illinois retailers’ occupation tax was an excise tax
• noting that occupation taxes are a type of excise tax
• “when a single purchase and sale occurs, two taxes are assessed [a retailers’ tax and a use tax], but ‘only one of the two payments is remitted to the State, and the single payment satisfies both taxes’ ”

Source: CourtListener parenthetical corpus (CC0).