Affirming the decision of the circuit court, the Illinois Appellate Court struck down the Cook County Non-Titled Personal Property Use Tax (imposed last year) as violating Illinois law. The Appellate Court upheld the circuit court's finding that the Use Tax was passed in violation of Section 5-1009 of the Counties Code. As a result, the Appellate Court did not have to decide the constitutional issues raised. Unless Cook County, Illinois, can persuade the Appellate Court to reverse itself (which appears unlikely) or persuade the Illinois Supreme Court to review the case and reverse the Appellate Court (and it is unknown at this point if the county will try either route), this tax is no longer legal and enforceable by Cook County.