Nokomis Quarry Co. v. Department of Revenue

We are faced with one dispositive issue in this case: Whether two machines that plaintiff, Nokomis Quarry Company, uses in its quarry operation qualify for a manufacturing exemption from the use tax imposed by the Illinois Use Tax Act (the Act) (35 ILCS 105/1 et seq. (West 1994)). Specifically, defendant, the Department of Revenue of the State of Illinois (Department), appeals from the Montgomery County circuit court’s order, upon administrative review, reversing the Department’s decision that plaintiff’s crawler dozer and wheel loader are not exempt from the use tax. We affirm.

The…