Illinois Road Equipment Co. v. Department of Revenue

In separate administrative review proceedings the circuit court of Sangamon County reversed use tax assessments made by the defendant, Department of Revenue of the State of Illinois, against each of the plaintiffs, Illinois Road Equipment Co. and McElroy Roland Machinery Co. The revenue is involved, and defendant has appealed from both judgments directly to this court. We have consolidated the causes for opinion since each involves substantially similar facts and questions of statutory construction.

Plaintiff Illinois Road Equipment Co. is a retail seller of heavy construction machinery, such…