Prairie Tank & Construction Co. v. Department of Revenue

The Department of Revenue (Department) appeals from a judgment in an administrative review action which reversed its order assessing plaintiff *14,481.64 for unpaid use taxes plus interest and penalties. It contends (1) plaintiff’s employment of materials in the construction of tanks was a taxable use, and (2) the application of the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 — 439.22) to plaintiff’s activities does not violate the interstate commerce clause of the United States Constitution.

Following its audit and initial assessment, the Department held a hearing, at plaintiff’s…