[DOWNLOAD] "Norton Company v. Department Revenue Illinois" by Supreme Court of the United States # eBook PDF Kindle ePub Free

eBook details

Title: Norton Company v. Department Revenue Illinois
Author : Supreme Court of the United States
Release Date : January 26, 1951
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

Petitioner, a Massachusetts corporation, manufactures and sells abrasive machines and supplies. Under consent from the State of Illinois to do business therein, it operates a branch office and warehouse in Chicago from which it makes local sales at retail. These sales admittedly subject it to an Illinois Occupation Tax "upon persons engaged in the business of selling tangible personal property at retail in this State." The base for computation of the tax is gross receipts. Ill. Rev. Stat., 1949, c. 120, Â§ 441.