Van's Material Co. v. Department of Revenue

On August 19, 1985, Van’s Material Company, Inc. (plaintiff), an Illinois corporation with its principal place of business in Midlothian, and which is engaged in the production, sale and delivery of ready-mix concrete, sought a declaration that its two recently purchased ready-mix concrete trucks were not subject to the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.) or Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 440 et seq.) pursuant to their respective statutory exemptions for machinery used primarily for manufacturing tangible personal property.…