Wesko Plating, Inc. v. Department of Revenue

The Illinois Department of Revenue appeals from a determination by the circuit court that use of chemicals by Wesko Plating, Incorporated, in a system for eliminating pollutants was exempt from taxation under the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.).

We affirm.

Following administrative hearings in November and December 1986, the Illinois Department of Revenue (Department) rendered a determination of tax liability under the Use Tax Act (Act) (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.) against Wesko Plating, Incorporated (Wesko), an Illinois corporation now…