Lombard Public Facilities Corp. v. Department of Revenue

Plaintiff, Lombard Public Facilities Corporation (LPFC), appeals the decision of defendant, the Department of Revenue (Department), denying its application for exemption from the Retailers’ Occupation Tax Act (Retailers’ Tax Act) (35 ILCS 120/1 et seq. (West 2004)), pursuant to the exemption provided in section 2 — 5(11) of the Retailers’ Tax Act.1 On November 10, 2003, LPFC filed its application for exemption from the Retailers’ Tax Act, indicating that its purchases were those of a governmental body, namely, the Village of Lombard. On November 7, 2005, the Department issued its decision…