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ERDMAN DAIRY, INC. v. IL DEPT. OF REVENUE

No. 4-17-0434.

118 N.E.3d 622 (2018)

2018 IL App (4th) 170434

ERDMAN DAIRY, INC., Plaintiff-Appellant, v. ILLINOIS DEPARTMENT OF REVENUE and Constance Beard, as Director, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

Rehearing denied October 29, 2018.

Attorney(s) appearing for the Case

David R. Reid , of Reid Law Office, LLC, of Springfield, for appellant.

Lisa Madigan , Attorney General, of Chicago ( David L. Franklin , Solicitor General, and Bridget Dibattista , Assistant Attorney General, of counsel), for appellees.

OPINION

¶ 1 Plaintiff, Erdman Dairy, Inc. (Erdman), appeals the judgment of the circuit court, affirming the administrative decision of the Director of the Illinois Department of Revenue (Department), which denied a use tax exemption to Erdman under section 3...

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