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NORTH SHORE MRI CENTRE v. ILLINOIS DEP'T. OF REVENUE

Nos. 1-98-2736, 1-98-2737.

723 N.E.2d 726 (1999)

309 Ill. App.3d 895

243 Ill.Dec. 423

NORTH SHORE MRI CENTRE, Plaintiff-Appellant, v. ILLINOIS DEPARTMENT OF REVENUE, and Raymond T. Wagner, Director of the Illinois Department of Revenue, Defendants-Appellants. Skokie Valley Computed Tomography Center, Plaintiff-Appellant, v. Illinois Department of Revenue, and Raymond T. Wagner, Director of the Illinois Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, First District, Fourth Division.

December 16, 1999.

Attorney(s) appearing for the Case

Thomas H. Donohoe & Melissa A. Connell, McDermott, Will & Emery, Chicago, for Appellant.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Edmund C. Baird, Assistant Atty. General, Chicago, for Appellees.

Justice HOURIHANE delivered the opinion of the court:

In these consolidated administrative appeals, we consider whether a magnetic resonance imaging system (MRI) and a computed tomography machine (CT scanner) qualify for the tax exemption afforded to "medical appliances" under § 3 of the Illinois Use Tax Act (Act) (Ill.Rev.Stat.1985, ch. 120, par. 439.1 et seq.) Because we find that they do not qualify for exemption, we affirm the judgments of the circuit...

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