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FARM PROG. SHOW CONCESSIONS v. DEPT. OF REV.

No. 78-581.

83 Ill. App.3d 228 (1980)

403 N.E.2d 1242

FARM PROGRESS SHOW CONCESSIONS, Plaintiffs-Appellees, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed April 23, 1980.

Attorney(s) appearing for the Case

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

Stinespring, Stinespring & Stinespring, of Chicago, for appellees.

Judgment affirmed.

Mr. PRESIDING JUSTICE SEIDENFELD delivered the opinion of the court:

The Department of Revenue of the State of Illinois (the Department) appeals from a judgment entered in the circuit court on administrative review which reversed the Department's denial of a sales tax exemption. The plaintiffs are 14 churches who for convenience have adopted the title of Farm Progress Show Concessions (the Churches). The tax was assessed by the Department...

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