IRWIN INDUS. TOOL v. ILL. DEPT. OF REVENUE

No. 109300.

938 N.E.2d 459 (2010)

238 Ill.2d 332

IRWIN INDUSTRIAL TOOL COMPANY, f/k/a American Tool Companies, Inc., as Successor by Merger to ATC Air, Inc., Appellant, v. The ILLINOIS DEPARTMENT OF REVENUE et al., Appellees.

Supreme Court of Illinois.

September 23, 2010.


Attorney(s) appearing for the Case

David A. Hughes , Jennifer A. Zimmerman , Horwood Marcus & Berk Chtrd, of Chicago, for appellant.

Lisa Madigan , Atty. Gen., of Springfield ( Michael A. Scodro , Solicitor General, Paul Berks , Asst. Atty. General, of Chicago, of counsel), for appellees.


OPINION

Justice KARMEIER delivered the judgment of the court, with opinion.

This appeal concerns the imposition of a use tax, pursuant to section 3 of the Use Tax Act (35 ILCS 105/3 (West 2008)), by the defendants, the Illinois Department of Revenue (Department), Brian Hamer, as the Director of Revenue, and Alexi Giannoulias, as the Illinois State Treasurer, on the purchase price of an airplane acquired by ATC...

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