 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income - 1942 - 156 pages
...collected the tax and issued a receipt therefor. ILLINOIS OCCUPATIONAL RETAIL SALES TAX Taxable. — Persons engaged in the business of selling tangible personal property at retail are taxed on their gross receipts from such sales made in the course of business. Transactions where... | |
 | United States. Congress. Senate. Committee on Finance - 1949 - 152 pages
...section 1 of the Retailers' Occupation Tax Act, the full title of which is: "An Act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption." The amendment added to section I and additional definition of... | |
 | Courts-martial and courts of inquiry - 1956 - 768 pages
...Sales or use taxes. See 47 Am Jur, Sales and Use Taxes § 2O. Where a state statute imposes upon all persons engaged in the business of selling tangible personal property at retail, a tax equal to a percentage of the gross sales of the business and provides that the vendor may add... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...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...tangible personal property at retail in this State." The base for computation of the tax is gross receipts. 11l. Rev. Stat., 1949, c. 120, § 441. Not all... | |
 | Corporate legal departments - 1958 - 220 pages
...Tax, which is in form an excise tax on vendors of tangible personal property, for it is imposed on "persons engaged in the business of selling tangible personal property at retail" in the state. In economic effect, the levy is actually a retail sales tax on the vendor. The taxpayer,... | |
 | United States. General Accounting Office - Finance, Public - 1960 - 1072 pages
...declares it to be "the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state." For the exercise of "said privilege" the statute levies a tax "at the rate of three per cent of the... | |
 | United States. General Accounting Office - Finance, Public - 1964 - 936 pages
...have been unable to determine the constitutionality of the tax. The act, by its terms, imposes the tax "upon persons engaged in the business of selling tangible personal property at retail in the State of Illinois." With certain exceptions, the tax falls on all who come within the classification,... | |
 | United States. Congress. Senate. Finance - 1973 - 544 pages
...sales and use tax upon all counties having a population of 500,000 or more. It is applicable to all persons engaged in the business of selling tangible personal property at retail, conducting a place of amusement or entertainment, or engaged in any business subject to the state sales... | |
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That it is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail... 
