Union Electric Co. v. Department of Revenue

At issue in this consolidated appeal is whether the purchases of coal from Illinois companies by nonresident power companies for use in their out-of-state power generating facilities are subject to the Illinois Use Tax Act (Use Tax Act) (Ill. Rev. Stat. 1987, ch. 120, par. 439.1 et seq.) or the Retailers’ Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1987, ch. 120, par. 440 et seq.). In No. 68406, both the trial court and the appellate court held that appellee, Union Electric Company (Union Electric), was not liable for the use tax. The same conclusion was reached by both the trial court and the…