Medcat Leasing Co. v. Whitley

This is an appeal by defendants Douglas L. Whitley, Director of the Illinois Department of Revenue, the Illinois Department of Revenue (hereafter Department), collectively, and Patrick Quinn, State Treasurer, from an order of the circuit court of Sangamon County. The order granted the motion for summary judgment filed by plaintiff Medcat Leasing Company, a limited partnership, finding a computed tomography scanner was not subject to Illinois use tax because it was a medical appliance under section 3 of the Use Tax Act (Act) (Ill. Rev. Stat. 1985, ch. 120, par. 439.3) and declared the…