[DOWNLOAD] "United Air Lines, Inc. v. Johnson" by Supreme Court of Illinois ~ Book PDF Kindle ePub Free

eBook details

Title: United Air Lines, Inc. v. Johnson
Author : Supreme Court of Illinois
Release Date : January 31, 1981
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 71 KB

Description

This case involves the application of the use tax exemption provided by section 3(c) of the Use Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 439.3(c)). The specific question is whether an Illinois taxpayer who, by contractual agreement, pays an Indiana seller's Indiana gross income tax liability (Ind. Code sec. 6-2-1-1 et seq. (1978)) resulting from the sale of fuel may claim an exemption from its Illinois use tax liability equal to the amount of the Indiana taxes paid. We hold that it cannot.