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CHICAGO TRIBUNE CO. v. JOHNSON

No. 59453.

106 Ill.2d 63 (1985)

477 N.E.2d 482

CHICAGO TRIBUNE COMPANY et al., Appellants, v. J. THOMAS JOHNSON, Indiv. and as Director of Revenue, et al., Appellees.

Supreme Court of Illinois.

Opinion filed April 19, 1985.

Attorney(s) appearing for the Case

Rueben & Proctor, of Chicago (Don H. Reuben, William G. Schopf, Jr., William C. Schmidt, Andrew Butz, and Andrew H. Connor, of counsel), for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Paul J. Bargiel, Special Assistant Attorney General, of Chicago, of counsel), for appellees.

Affirmed and remanded.

JUSTICE WARD delivered the opinion of the court:

On July 19, 1982, the circuit court of Cook County held that the plaintiff, the Chicago Tribune Company (the Tribune), was exempt from liability under provisions of the Use Tax Act (Ill. Rev. Stat. 1981, ch. 120, par. 439.1 et seq.) on its purchase of machinery for a new printing facility. The appellate court reversed (119 Ill.App.3d 270

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