TIVOLI ENTERPRISES, INC. v. ZEHNDER

No. 3-97-0495.

696 N.E.2d 1202 (1998)

297 Ill. App.3d 125

231 Ill.Dec. 631

TIVOLI ENTERPRISES, INC., Plaintiff-Appellant, v. Kenneth ZEHNDER, as Director of Revenue et al., Defendants-Appellees.

Appellate Court of Illinois, Second District.

June 16, 1998.


Attorney(s) appearing for the Case

Katrina Salmi, Jerome Weiner, Brian L. Wolfberg, Schain, Firsel & Burney, Ltd., Chicago, for Tivoli Enterprises, Inc.

James E. Ryan, Attorney General, Susan Frederick Rhodes, Jill A. Dougherty, Michael P. Doyle, Assistant Attorneys General, Barbara A. Preiner, Solicitor General, Chicago, for Judy Baar-Topinka, Treasurer and Kenneth Zehnder, Director of Revenue.


Justice DOYLE delivered the opinion of the court:

This appeal addresses the propriety of a use tax assessment that the Illinois Department of Revenue (Department) issued against plaintiff, Tivoli Enterprises, Inc. The central issue is whether a Department regulation required plaintiff to pay a use tax on its purchase of items (paper and plastic cups, lids, tubs, straws, and napkins) that it used in conjunction with its sale of soft drinks and popcorn at its concession...

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