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MID-AMERICAN GROWERS, INC. v. DEPT. OF REV.

No. 3-85-0392.

143 Ill. App.3d 600 (1986)

493 N.E.2d 1097

MID-AMERICAN GROWERS, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Third District.

Opinion filed April 30, 1986.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Imelda R. Terrazino, Assistant Attorney General, of Chicago, of counsel), for appellant.

David L. Higgs, of Sutkowski & Washkuhn, of Peoria, for appellee.

Affirmed in part and reversed in part.

JUSTICE STOUDER delivered the opinion of the court:

This is a tax case in which the defendant, Illinois Department of Revenue, appeals from the order of the circuit court of Putnam County granting plaintiff's claim to certain farm machinery or equipment and farm chemical exemptions from the Illinois use tax.

Plaintiff, Mid-American, is a corporation organized for the purpose of growing and wholesaling indoor and...

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