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NAT. SCHOOL BUS SERV. v. DEPT. OF REVENUE

No. 1-97-3560.

706 N.E.2d 936 (1998)

NATIONAL SCHOOL BUS SERVICE, INC., Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Second Division.

December 15, 1998.

Attorney(s) appearing for the Case

Collins & Collins, Chicago (Harold E. Collins and Michael R. Collins), for Plaintiff-Appellant.

James E. Ryan, Attorney General (Brian F. Barov, of counsel), for Defendant-Appellee.

Justice McNULTY delivered the opinion of the court:

In this case we must decide whether rolling stock used occasionally in interstate commerce qualifies for exemption from the use tax. See 35 ILCS 105/1 et seq. (West 1992). The Department of Revenue (the Department) denied the exemption National School Bus Service sought, and the circuit court affirmed the Department's ruling. National appeals. The Mid-West Truckers...

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