Gas Research Institute v. Department of Revenue

The Department of Revenue (Department) appeals the circuit court’s reversal of its administrative finding that the Gas Research Institute was not entitled to a purchaser’s charitable tax exemption from the Illinois sales tax. 111. Rev. Stat. 1983, ch. 120, par. 441.

Plaintiff, Gas Research Institute (GRI), is a not-for-profit corporation organized in 1976 in response to the energy crisis of the early 1970s with the stated purpose of funding, encouraging, and conducting research and development of natural gas resources and uses. It has been exempted from Federal taxation and Illinois income tax…