| | | | Title: | | | | | Volume/Number: | 2013 November 21 | | | | Issuing Agency: | | | | | 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. | | | | Date Created: | 11-21-2013 | | | | Agency ID: | 115130 | | | | ISL ID: | 000000064974 Original UID: 182958 FIRST WORD: Hartney | |
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