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COLORCRAFT CORP. v. DEPARTMENT OF REVENUE

No. 4-84-0781.

136 Ill. App.3d 217 (1985)

482 N.E.2d 1038

COLORCRAFT CORPORATION, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fourth District.

Opinion filed August 27, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Imelda R. Terrazino, Assistant Attorney General, both of Chicago, of counsel), for appellant.

David Duez, of McDermott, Will & Emery, of Springfield, and Philip M. Moilanen, of Stanton, Bullen, Nelson, Moilanen & Klaasen, P.C., of Jackson, Michigan, for appellee.

Judgment affirmed.

JUSTICE WEBBER delivered the opinion of the court:

Plaintiff-taxpayer filed a complaint for administrative review in the circuit court of Sangamon County challenging a ruling of the defendant, Illinois Department of Revenue (Department), that plaintiff was not entitled to claimed use tax exemptions. The Department's ruling was based upon a finding that plaintiff's photofinishing business was a service occupation and plaintiff was not engaged...

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