Weber-Stephen Products, Inc. v. Department of Revenue

Plaintiff Weber-Stephen Products, Inc. (Weber-Stephen), brought this action against the Illinois Department of Revenue, Douglas L. Whitley, Director of the Illinois Department of Revenue, and Patrick Quinn, Treasurer of the State of Illinois (collectively, the Department), to recover use tax it paid to the Department after its acquisition of an airplane. The circuit court denied its motion for summary judgment and granted judgment in favor of the Department. On appeal, Weber-Stephen argues that the transfer of a used airplane from the original owner, not a retailer of used airplanes, through…