Klein Town Builders, Inc. v. Department of Revenue

How courts have described this case

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

• noting that the purpose of the use tax is “ ‘primarily to prevent avoidance of the [retailers’ occupation] tax by people making out-of-State purchases, and to protect Illinois merchants against such diversion of business to retailers outside Illinois’ ”
• purchaser for use incurs primary liability for use tax; vendor's failure to collect tax does not discharge purchaser's liability; and, unless it is shown that purchaser paid use tax to vendor or that latter paid occupation tax to state, revenue department may collect either tax

Source: CourtListener parenthetical corpus (CC0).