JB4 Air, LLC. v. Department of Revenue

Defendant, the Department of Revenue (Department), appeals the circuit court’s reversal of the Department’s decision that denied a tax exemption pursuant to the Use Tax Act (35 ILCS 105/1 et seq. (West 2006)) for an airplane owned by plaintiff, JB4 Air, LLC. The Department argues that its administrative law judge correctly determined that, under the plain language of section 3 — 70 of the Use Tax Act, the exemption applies only to individuals and not to limited liability companies or other entities. JB4 argues that it was substantively an individual because John Bell was its only member and…