In Philco Corp. v. Department of Revenue, 40 Ill. 2d 312, 239 N.E.2d 805 (1968), a rental equipment company in Missouri leased equipment to the lessees for use in Illinois, and it was assessed use taxes for that equipment. Philco, 40 Ill. 2d at 316. The rental company argued that the exemptions, contained in an earlier version of section 3--70, for property that had been used for more than three months before being brought into Illinois violated the equal protection clause of the constitution. Philco, 40 Ill. 2d at 325. The supreme court stated that the rental company improperly focused on the form of the business entity involved and that there was: "no difference in the application of these provisions to the property of an individual and that of a corporation, nor is there a difference in their application to property used for individual enjoyment and that used for business purposes. The statutory emphasis is upon the fact that the property accompanies its owner and is brought to Illinois by its owner for his use here. Where the owner, whether a business or private individual, remains out of the State, the exemption does not apply." Philco, 40 Ill. 2d at 326.