Tax law — Retailer’s Occupation Tax Act

Posted December 3, 2021 9:44 AM

Where a business functions as a cash-basis taxpayer that sells goods through installment contracts, that business may obtain repossession credits for Retailer’s Occupation Tax funds paid in advance in the event the buyer defaults and the goods sold are repossessed.The 1st District Appellate Court reversed the decision of Administrative Law Judge James M. Conway.Kishwaukee Auto Corral Inc. (Kishwaukee) is a used car dealership which sells cars with installment loan contracts. Due to the high default rate, many of the cars …

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