Springfield Rare Coin Galleries, Inc. v. Johnson

Plaintiff, Springfield Rare Coin Galleries, Inc., brought this action for injunctive and declaratory relief in the circuit court of Sangamon County, challenging the constitutionality of portions of a recent amendment to Illinois’ occupation and use tax statutes. The amendment created an exemption from such taxes for “legal tender, currency, medallions, gold or silver coinage issued by the State of Illinois, the government of the United States of America or the government of any foreign country, except the Republic of South Africa.” (Emphasis added.) (Pub. Act 83—1495.) (Ill. Rev. Stat. 1985,…