Legal Opinion
Farm Progress Show Concessions v. Department of Revenue
Appellate Court of Illinois
Decided April 23, 1980No. 78-581PublishedCited by 2 opinions
1Opinion of the Court
Mr. PRESIDING JUSTICE SEIDENFELD
delivered the opinion of the court:
The Department of Revenue of the State of Illinois (the Department) appeals from a judgment entered in the circuit court on administrative review which reversed the Department’s denial of a sales tax exemption. The plaintiffs are 14 churches who for convenience have adopted the title of Farm Progress Show Concessions (the Churches). The tax was assessed by the Department pursuant to the provisions of section 1 of the Illinois Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 440) and pursuant to the…
2Cases cited6 opinions
- Svithiod Singing Club v. McKibbinIllinois Supreme Court · 1942
- Follett's Illinois Book & Supply Store, Inc. v. IsaacsIllinois Supreme Court · 1963
- Du-Mont Ventilating Co. v. Department of RevenueIllinois Supreme Court · 1978
- Aurora Brewing Co. v. Industrial BoardIllinois Supreme Court · 1917
- People ex rel. Cameron v. FlynnIllinois Supreme Court · 1914
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- City of Chicago v. SeveriniAppellate Court of Illinois · 1980
- National Pride of Chicago, Inc. v. City of ChicagoAppellate Court of Illinois · 1990