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Income Determination For Quarry Company

nokomis quarry company v. DEPARTMENT OF REVENUE | We are faced with one dispositive issue in this case: Whether two machines that plaintiff, Nokomis Quarry Company, uses in its quarry operation qualify for a manufacturing exemption from the use tax imposed by the Illinois Use Tax Act (the Act) (35 ILCS 105/1 et seq. (West 1994)).

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