CRAFTMASTERS, INC. v. DEPT. OF REVENUE

No. 4-94-0010.

647 N.E.2d 607 (1995)

269 Ill.App.3d 934

207 Ill.Dec. 376

CRAFTMASTERS, INC., Plaintiff-Appellee, v. DEPARTMENT OF REVENUE, Douglas L. Whitley, Director of Revenue, and Patrick Quinn, Treasurer, State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

Decided March 10, 1995.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Susan Frederick Rhodes, Asst. Atty. Gen., Chicago, for Dept. of Revenue.

Steven C. Rahn, Heyl, Royster, Voelker & Allen, Springfield, for Craftmasters, Inc.


Presiding Justice KNECHT delivered the opinion of the court:

In December 1993, the circuit court ruled in favor of plaintiff Craftmasters, Inc., in its challenge to the disallowance by the Department of Revenue (Department) of exemptions from retailer's occupation tax for (1) sales of building materials which plaintiff physically incorporated into real estate within an enterprise zone but purchased outside the jurisdiction which established the enterprise zone, and...

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