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NOKOMIS QUARRY CO. v. DEPT. OF REVENUE

No. 5-97-0216.

692 N.E.2d 855 (1998)

295 Ill. App.3d 264

229 Ill.Dec. 866

NOKOMIS QUARRY COMPANY, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE and Kenneth E. Zehnder, Director of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Fifth District.

March 25, 1998.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Brian F. Barov, Assistant Attorney General, Chicago, for Defendants-Appellants.

Keith W. Casteel, William J. Priest, Samuels, Miller, Schroeder, Jackson & Sly, Decatur, for Plaintiff-Appellee.

Justice KUEHN delivered the opinion of the court:

We are faced with one dispositive issue in this case: Whether two machines that plaintiff, Nokomis Quarry Company, uses in its quarry operation qualify for a manufacturing exemption from the use tax imposed by the Illinois Use Tax Act (the Act) (35 ILCS 105/1 et seq. (West 1994)). Specifically, defendant, the Department of Revenue of the State of Illinois (Department...

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