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COLORCRAFT CORP. v. DEP'T OF REVENUE

No. 62485.

112 Ill.2d 473 (1986)

493 N.E.2d 1066

COLORCRAFT CORPORATION, INC., Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed May 21, 1986.

Attorney(s) appearing for the Case

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

David Duez, of McDermott, Will & Emery, and Philip M. Moilanen, of Stanton, Bullen, Nelson, Moilanen & Klaasen, P.C, of Jackson, Michigan, for appellee.

Judgments reversed; assessment confirmed.

CHIEF JUSTICE CLARK delivered the opinion of the court:

Colorcraft Corporation, the plaintiff taxpayer, filed exemption certificates claiming a use tax exemption for 31.25% of the cost of two pieces of equipment for use in its photofinishing business pursuant to section 3 of the Use Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 439.3). A subsequent audit by the defendant, the Department of Revenue (Department), resulted...

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