Van's Material Co. v. Department of Revenue

At issue in this case is whether the purchase of ready-mix concrete trucks is subject to either the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.) or the Retailers’ Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1985, ch. 120, par. 440 et seq.) or whether those statutes’ exemptions for machinery used primarily for manufacturing tangible personal property (Ill. Rev. Stat. 1985, ch. 120, pars. 439.3, 441) are applicable to such a purchase. In June 1985, Van’s Material Company (Van’s), an Illinois corporation operating its business in Midlothian, Illinois, purchased two ready-mix…