Illinois Independent Tax Tribunal entered summary judgment for Illinois Department of Revenue and against Petitioner, finding that Use Tax Act's temporary storage exemption did not apply to Petitioner's virgin solvent. Petitioner's storage of property in Illinois after the "initial post-purchase storage" constitutes a use in Illinois, and thus the temporary storage exemption does not apply. Regardless of the changes that Petitioner's virgin solvent undergoes when it is used and eventually recycled, Petitioner effectively stores the same material (the solvent) multiple times in Illinois before using it to engage in the same activity. Thus, the virgin solvent is not exclusively used outside of Illinois and thus does not qualify for the temporary storage exemption.(FITZGERALD SMITH and LAVIN, concurring.)
Illinois Appellate Court
Civil Court
Use Tax Act