Knowledge Center

Wednesday, September 19, 2012

Taxpayer Victory in Local Sales Tax Situs Case

>On September 17, 2012, the Illinois Appellate Court, Third District, ruled in Hartney Fuel Oil Company v. Hamer, 2012 IL App (3d) 110144, that local tax, for both Retailers' Occupation Tax (ROT) and Motor Fuel Tax (MFT) purposes, is due based on where acceptance of an order occurs.

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