Weaver-Yemm Chevrolet, Inc. v. Department of Revenue

This is an appeal by the Illinois Department of Revenue from a judgment of the Circuit Court of Knox County reversing a use tax and municipal use tax assessment in the amount of $4671.36 against the taxpayer, Weaver-Yemm Chevrolet. We affirm.

In 1976 a field audit was performed by the Illinois Department of Revenue of the plaintiff’s business. As a result of the audit two separate assessments were made by the department. The second assessment, which is at the center of this controversy, was comprised of four separate categories, of vehicle uses. Only two categories of uses are of concern in…