Illinois Courts Overrule DOR in String of Manufacturing Exemption Cases


Mary Kay McCalla Martire called an Illinois court decision upholding a tax exemption for a manufacturing plant inspection a big win for taxpayers because the court recognized that some hand tools used should not be excluded from the exemption. Ms. Martire noted that hand tools used in manufacturing generally cannot be exempt from sales and use taxes, but in this case, the court granted an exception because of the unique use of the tool.