Armour Pharmaceutical Co. v. Department of Revenue

The Illinois Department of Revenue (the Department) appeals an order of the circuit court reversing the Department’s finding that alcohol used by Armour Pharmaceutical Company (Armour) in making certain pharmaceutical products is subject to a use tax. Armour cross-appeals the portion of the order of the circuit court affirming the Department’s finding that Armour utilized an unauthorized method of computing and reporting its use tax liability.

On appeal, the Department argues that the circuit court erred in determining that the alcohol at issue was a “by-product of manufacturing” excepted from…