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Title

  • Hartney Fuel Oil Co. v. Hamer

Description

  • Plaintiff, Hartney Fuel Oil Company, is a retailer of fuel oil with a home office in Forest View, in Cook County. During the tax period in question, January 1, 2005, to June 30, 2007, Hartney accepted purchase orders in the Village of Mark, in Putnam County, through a local business with which it contracted. No Hartney employees were involved there. By structuring its sales in this way, Hartney avoided liability for the retail occupation taxes of Cook County, the Village of Forest View, and the Regional Transportation Authority. Hartneys interpretation of the law was that there is a bright-line test that the situs of a sale is where the seller accepts a purchase order, in this case, the Village of Mark. This position was consistent with the regulations which were published at the time.

Originally Deposited as: 182958

Published By:
Phone Number:

Language(s): EN-English

Volume or Year: 2013
Number or Issue: November 21

Date Created: 11-21-2013
Date Last Modified: 22-21-2013

Librarian Remarks:

Access This Publication

1. Hartney Fuel Oil Co. v. Hamer, 2013 IL 115130 (115130.pdf).
Document Size: Software: Microsoft Office Word Version: 2007

2. Hartney Fuel Oil Co. v. Hamer, 2013 IL 115130 summary (115130s.docx).
Document Size: Software: Microsoft Office Word Version: 2007

This is part of a series. It is part of Slip opinions in the Illinois Supreme Court: 63731