(DOWNLOAD) "Follett's Book & Supply Store v. Isaacs" by Supreme Court of Illinois " eBook PDF Kindle ePub Free
eBook details
- Title: Follett's Book & Supply Store v. Isaacs
- Author : Supreme Court of Illinois
- Release Date : January 25, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
Rehearing denied May 29, 1963. Plaintiffs, each of which is an Illinois corporation operating a retail bookstore near a university campus, brought this action on behalf of themselves and all others similarly situated against defendant as Director of Revenue of Illinois. They seek a declaratory judgment that the exemptive provisions of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1961, chap. 120, pars. 440 et seq.) and the Use Tax Act (Ill. Rev. Stat. 1961, chap. 120, pars. 439.2 et seq.), as amended by Senate Bills 564 and 565 (Laws 1961, pp. 1738 and 1772) are unconstitutional and void, and severable from the acts which they amend, and that Rule 38 of defendant, interpreting said acts, is void and of no effect. Alternatively, they ask judgment declaring that sales at retail by a nonprofit educational institution, to its students and members, of tangible personal property to be used primarily for school purposes are exempt only to the extent of sales of items that are not sold or offered for sale by persons organized for profit. They also ask that defendant be restrained from giving effect to the amendments and his interpretive bulletin (Rule 38) during the pendency of the action. Defendant's motion to dismiss the complaint for failure to state a cause of action and for want of equity was sustained. Plaintiffs elected to stand on the complaint, and appeal directly here since the revenue and constitutionality of statutes are involved. Ill. Rev. Stat. 1961, chap. 110, par. 75 (1)(b).
 "Follett's Book & Supply Store v. Isaacs" by Supreme Court of Illinois " eBook PDF Kindle ePub Free){kind=link}