The Illinois Appellate Court has breathed new life into a whistleblower suit against Home Depot that alleged the retailer engaged in tax fraud through a scheme that declined to collect sales tax on installations of dishwashers and microwave ovens.

A practitioner told Bloomberg Tax the ruling could have implications for other big box retailers such as Sears, Best Buy and Lowe’s, depending on their tax collection and remittance practices regarding transactions involving major appliances.

The three-judge appeals panel reversed a...