UNION ELECTRIC CO. v. DEP'T OF REVENUE

No. 4-88-0131.

180 Ill. App.3d 1 (1989)

534 N.E.2d 1028

UNION ELECTRIC COMPANY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Opinion filed February 9, 1989.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Bret A. Rappaport, Assistant Attorney General, of Chicago, of counsel), for appellants.

Thompson & Mitchell, of Belleville (Robert L. Broderick and Mark J. Stegman, of counsel), for appellee.


Judgment affirmed.

JUSTICE LUND delivered the opinion of the court:

Plaintiff Union Electric Company purchased Illinois coal solely for the use of its Missouri-located generating plants. Because of the method of transferring the coal to Missouri, the Department of Revenue of the State of Illinois (Department) claimed unpaid use taxes, together with penalties and interest. Plaintiff paid the claim taxes, with penalties and interest, under protest and sued for...

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