Columbia Quarry Co. v. Department of Revenue

PRESIDING JUSTICE EARNS

delivered the opinion of the court;

The Department of Revenue of the State of fllinois (the Department) appeals from an order of the circuit court of Monroe County reversing its denial of credit claims in the amount of $44,364.08 for retailers’ occupation tax paid by Columbia Quarry Company (plaintiff) with respect to eight separate sales of limestone. The circuit court reversed the rulings of the Department on the basis that the sale of the limestone was exempt from taxation pursuant to section la of “An Act in relation to a tax upon persons engaged in the business of…