Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 43

Chicago Tool and Die Corporation (CTDC) recently purchased an aircraft for the top executives to use for customer visits, transporting employees from one location to another, and matters relating to acquisitions and lawsuits. Upon purchase, no Illinois sales tax was charged, as the seller did not have Illinois sales-tax nexus. The aircraft was hangared in Ohio but made numerous trips (more than 200) in and out of Illinois airports. In the year of purchase, was CTDC liable for Illinois use tax