Legal Opinion
Central Illinois Public Service Co. v. Department of Revenue
Appellate Court of Illinois
Decided July 16, 1987No. 4-86-0714PublishedCited by 10 opinions
1Opinion of the CourtJustice McCULLOUGH
The Department of Revenue of the State of Illinois (Department) appeals from an order of the circuit court of Sangamon County reversing an administrative decision which denied Central Illinois Public Service Company (CIPS) an exemption from the Illinois Use Tax Act (Act) (Ill. Rev. Stat. 1985, ch. 120, par. 439.2a). CIPS sought an exemption for the purchase of certain railway cars, used in connection with pollution control facilities.
On appeal, the Department maintains that the railway cars, which are utilized to transport minerals for use in an air pollution “scrubber system,” do not qualify…
2Cases cited8 opinions
- Du-Mont Ventilating Co. v. Department of RevenueIllinois Supreme Court · 1978
- Illinois Cereal Mills, Inc. v. Department of RevenueAppellate Court of Illinois · 1976
- Heller v. Fergus Ford, Inc.Illinois Supreme Court · 1975
- Columbia Quarry Co. v. Department of RevenueAppellate Court of Illinois · 1987
- Shell Oil Co. v. Department of RevenueAppellate Court of Illinois · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- XL Disposal Corp., Inc. v. ZehnderAppellate Court of Illinois · 1999
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Cooper v. Department of Children & Family ServicesAppellate Court of Illinois · 1992
- Central Illinois Light Co. v. Department of RevenueAppellate Court of Illinois · 2003
- Wesko Plating, Inc. v. Department of RevenueAppellate Court of Illinois · 1991
5 more not listed; retrieve them via the Exa API.