Where a vendor sells consumer appliances and offers optional installation, that vendor is engaged in retail and must collect and remit sales tax on the appliances sold.The 1st District Appellate Court affirmed the decision of Cook County Associate Judge Michael F. Otto.Best Buy Stores L.P. (Best Buy) is a major retailer that does business in consumer appliances and also offers installation of the appliances into the customer’s homes. When Best Buy sells an appliance without installing it, sales tax is automatically …