TAX - ILLINOIS

McIntosh v. Walgreens Boots Alliance, Inc.

Supreme Court of Illinois - June 20, 2019 - N.E.3d - 2019 IL 123626 - 2019 WL 2536882

Customer brought class action against retailer alleging violation of Consumer Fraud and Deceptive Practices Act by unlawfully collecting city’s bottled water tax on retail sales of beverages that were exempt from the tax.

The Circuit Court dismissed. Customer appealed. The Appellate Court reversed and remanded. Retailer appealed.

The Supreme Court held that:



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