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VELDE FORD SALES v. DEP'T OF REVENUE

No. 4-85-0175.

136 Ill. App.3d 589 (1985)

483 N.E.2d 721

VELDE FORD SALES, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Rehearing denied October 21, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, First Assistant Attorney General, and Gabriel Rodriguez, Assistant Attorney General, both of Chicago, of counsel), for appellants.

Wayne R. Golomb, of Springfield, for appellee.

Judgment reversed.

PRESIDING JUSTICE GREEN delivered the opinion of the court:

Plaintiff, Velde Ford Sales, Inc., is in the business of selling new and used motor vehicles at retail. It has the practice of making a charge, over and above the sales price, to those of its customers who so wish, to prepare and deliver to the Secretary of State, applications for new vehicle licenses and certificates of title necessitated because of a sale. On November 23, 1983...

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