Illinois Appellate Court
Civil Court
Use Tax
Director of Illinois Department of Revenue's decision, denying dairy a use tax exemption, was clearly erroneous. Director improperly concluded that dairy failed to establish that silage bags qualify as equipment under the use tax exemption. Dairy grows corn and converts it into corn silage to feed its dairy cows.Dairy uses silage bags and other equipment to create desired environment to create and preserve silage.As an apparatus, the silage bags constitute equipment as defined by Administrative Code. Remanded for Director to determine whether silage bags are essential to production agriculture.(KNECHT and TURNER, concurring.)