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L & L SALES & SERVICES, INC. v. DEPT. OF REVENUE

No. 15150.

68 Ill. App.3d 329 (1979)

L & L SALES AND SERVICES, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fourth District.

Opinion filed February 7, 1979.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellant.

Winkelmann & Winkelmann, of Urbana, for appellee.

Order affirmed.

Mr. JUSTICE GREEN delivered the opinion of the court:

This case concerns the liability under section 3 of the Use Tax Act (UTA) (Ill. Rev. Stat. 1975, ch. 120, par. 439.3) of an entity in the business of selling heavy construction equipment at retail and also leasing that equipment with or without an operator. The use tax imposed would be based upon the price paid by the entity in purchasing the equipment. Most of the equipment was subsequently...

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