Schawk, Inc. v. Zehnder

Defendants Kenneth Zehnder, Director of the Illinois Department of Revenue, and Judy Baar Topinka, Treasurer of the State of Illinois (collectively the Department), appeal from an order of the circuit court of Cook County finding that plaintiff Schawk, Inc. (Schawk), is engaged in manufacturing and thus is entitled to a tax credit for certain equipment it uses in its business. On appeal, the Department contends that the circuit court misinterpreted the word “manufacturing” as it is defined in the applicable statute. We reverse and remand for further proceedings.

BACKGROUND

The following facts…