JB4 AIR LLC v. DEPARTMENT OF REVENUE

No. 2-07-1254.

905 N.E.2d 310 (2009)

JB4 AIR LLC, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Second District.

March 10, 2009.


Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Michael A. Scodro, Solicitor General, Evan Siegel, Assistant Attorney General, Chicago, for Illinois Department of Revenue.

William J. Serritella Jr., Lisa J. Brodsky, Amy M. Rapoport, Aronberg, Goldgehn, Davis & Garmisa, Chicago, for JB4 Air LLC.


Justice BOWMAN delivered the opinion of the court:

Defendant, the Department of Revenue (Department), appeals the circuit court's reversal of the Department's decision that denied a tax exemption pursuant to the Use Tax Act (35 ILCS 105/1 et seq. (West 2006)) for an airplane owned by plaintiff, JB4 Air, LLC. The Department argues that its administrative law judge correctly determined that, under the plain language...

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