XL DISPOSAL CORP., INC. v. ZEHNDER

No. 4-98-0554.

709 N.E.2d 293 (1999)

304 Ill. App.3d 202

237 Ill.Dec. 307

XL DISPOSAL CORPORATION, INC., Plaintiff-Appellee, v. Kenneth ZEHNDER, Director of the Department of Revenue, and the Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

Decided April 7, 1999.

Rehearing Denied May 11, 1999.


Attorney(s) appearing for the Case

James E. Ryan, Atty. Gen., Barbara A. Preiner, Sol. Gen., Darryl B. Simko, Asst. Atty. Gen. (argued) (Court-appointed), Chicago, for Dept. of Revenue.

Mark A. LaRose (argued), Mark A. LaRose, Ltd., Chicago, J. Patrick Joyce Jr., Emmet A. Fairfield, Brown, Hay & Stephens, Springfield, for XL Disposal Corp., Inc.


Presiding Justice KNECHT delivered the opinion of the court:

Defendants, Illinois Department of Revenue (Department) and its Director, appeal from a determination by the circuit court of Sangamon County that plaintiff, XL Disposal Corporation, Inc. (XL Disposal), was entitled to exemption from taxation under the Use Tax Act (Act) (35 ILCS 105/1 et seq. (West 1996)) because (1) the vehicles used in its garbage hauling business qualified as rolling stock used...

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