SPRINGFIELD RARE COIN GAL., INC. v. JOHNSON

No. 62552.

115 Ill.2d 221 (1986)

503 N.E.2d 300

SPRINGFIELD RARE COIN GALLERIES, INC., Appellee, v. J. THOMAS JOHNSON, Director of Revenue, Appellant.

Supreme Court of Illinois.

Opinion filed December 19, 1986.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellant.

W. Donald McSweeney, Aaron J. Kramer, and Andrew A. Kling, of Schiff, Hardin & Waite, of Chicago, for appellee.

Bruce A. Beeman, of Scott, Beeman & Scott, P.C., of Springfield, for amicus curiae Illinois Numismatic and Precious Metal Dealers Association.


Judgment affirmed.

JUSTICE RYAN delivered the opinion of the court:

Plaintiff, Springfield Rare Coin Galleries, Inc., brought this action for injunctive and declaratory relief in the circuit court of Sangamon County, challenging the constitutionality of portions of a recent amendment to Illinois' occupation and use tax statutes. The amendment created an exemption from such taxes for "legal tender, currency, medallions, gold or silver coinage issued by the...

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