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NUTRITION HQ., INC. v. DEP'T OF REV.

No. 5-83-0377.

123 Ill. App.3d 997 (1984)

463 N.E.2d 926

NUTRITION HEADQUARTERS, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE OF THE STATE OF ILLINOIS, Defendant-Appellee.

Appellate Court of Illinois — Fifth District.

Opinion filed May 4, 1984.

Attorney(s) appearing for the Case

James W. Morris, of Barrett, Twomey, Morris & Broom, of Carbondale, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Frederic D. Tannenbaum, Assistant Attorney General, of counsel), for appellee.

Judgment reversed.

PRESIDING JUSTICE WELCH delivered the opinion of the court:

The question presented here is whether the act of placing mailing labels on, sorting and mailing advertising circulars in Illinois is taxable under the Service Use Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 439.31 et seq.), when the circulars are printed outside Illinois and are mailed to locations outside Illinois. We hold that that act is not taxable under those circumstances...

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