Delaware Company’s Gulfstream Jet in Illinois Enough for Use Tax

Oct. 30, 2024, 8:49 PM UTC

An out-of-state company must pay a $1.7 million Illinois use tax bill because its Gulfstream jet had a sufficient physical presence there, a state appeals court ruled Wednesday.

Only a slight presence in a state is needed to establish that TCRG SN4057 LLC and its 2006 Gulfstream Aerospace G405 had nexus with the state, the Illinois Appellate Court, First District, held in an unpublished opinion.

“TCRG’s aircraft made extensive use of Illinois airports, regulated and funded by the State, with dozens of takeoffs and landings, and weeks at Midway for repairs provided by an Illinois company,” Justice Bertina E. ...

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