Mi-Jack Products, Inc. v. Department of Revenue

PRESIDING. JUSTICE JIGANTI

delivered the opinion of the court:

The plaintiff, Mi-Jack Products, Inc., on December 23, 1980, filed a claim for refund with the defendant, Elinois Department of Revenue (hereinafter the Department), for Retailers’ Occupation Taxes paid in connection with the sale of two cranes. The plaintiff claimed that the sale was subject to an exemption of rolling stock moving in interstate commerce. (See Ill. Rev. Stat. 1979, ch. 120, par. 441.) After the hearing, the Department denied plaintiff’s claim. The circuit court affirmed. The plaintiff now appeals. The sole issue on…