Yale Club of Chicago v. Dept. of Revenue

In this action for administrative review, plaintiff, the Yale Club of Chicago (YCC), appeals from an adverse decision by the Illinois Department of Revenue (Department), regarding the YCC’s status as an educational or charitable organization entitled to a purchaser’s sales tax exemption under Illinois law. Ill. Rev. Stat. 1987, ch. 120, par. 441(b).

The trial court entered judgment confirming the Department’s denial of the sales tax exemption. On appeal, YCC contends that the decision of the Department is contrary to the law and the manifest weight of the evidence.

We affirm.

Background

The YCC…