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CENTRAL ILL. LIGHT CO. v. DEPT. OF REVENUE

No. 3-01-0860.

784 N.E.2d 442 (2003)

336 Ill. App.3d 908

271 Ill.Dec. 224

CENTRAL ILLINOIS LIGHT CO., Freeman United Coal Mining Co., Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS, Defendant-Appellant.

Appellate Court of Illinois, Third District.

February 7, 2003.

Attorney(s) appearing for the Case

James Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Carl J. Elitz, Assistant Attorney General (argued), Chicago, for Illinois Department of Revenue.

Lawrence J. Stark (argued), James Davis, Stone, Pogrund & Korey, Chicago, for Central Illinois Light Co., Freeman United Coal Mining Co.

Justice LYTTON delivered the opinion of the court:

Plaintiffs, Central Illinois Light Company and Freeman United Coal Mining Co. (together, CILCO), applied to the defendant, Illinois Department of Revenue, for a pollution control facility exemption for their purchases of coal. CILCO claimed that because its coal produced electricity that powered a pollution control system, the coal should be exempt from the Illinois Use Tax Act (Act). The Department denied the exemption...

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