Legal Opinion
Central Illinois Light Co. v. Department of Revenue
Appellate Court of Illinois
Decided February 7, 2003No. 3-01-0860PublishedCited by 11 opinions
1Opinion of the CourtJustice Lytton
Plaintiffs, Central Illinois Light Company and Freeman United Coal Mining Co. (together, CILCO), applied to the defendant, Illinois Department of Revenue (the Department), 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) (35 ILCS 105/1 et seq. (West 2000)). The Department denied the exemption, finding that the primary purpose of the coal was not pollution control. CILCO appealed the decision to the circuit court.…
2Cases cited14 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
- Branson v. Department of RevenueIllinois Supreme Court · 1995
- Envirite Corp. v. the Illinois Environmental Protection AgencyIllinois Supreme Court · 1994
- Chicago Bar Ass'n v. Department of RevenueIllinois Supreme Court · 1994
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Cook Communications Ministries v. Department of RevenueAppellate Court of Illinois · 2004
- Leadertreks, Inc. v. Department of RevenueAppellate Court of Illinois · 2008
- Acme Markets, Inc. v. CallananAppellate Court of Illinois · 2008
- Electric Energy, Inc. v. HamerAppellate Court of Illinois · 2007
- Acme Markets v. CallananAppellate Court of Illinois · 2008
6 more not listed; retrieve them via the Exa API.