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UNION ELECTRIC CO. v. DEPT OF REVENUE

Nos. 68406, 68527 cons.

136 Ill.2d 385 (1990)

556 N.E.2d 236

UNION ELECTRIC COMPANY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant. — GEORGIA POWER COMPANY, Appellee, v. ARCH OF ILLINOIS, INC. (Roger D. Sweet, Director of Revenue, et al., Appellants).

Supreme Court of Illinois.

Opinion filed May 30, 1990.

Attorney(s) appearing for the Case

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

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

Richard A. Hanson, Nancy T. Owens and Diane E. Olson, of McDermott, Will & Emery, of Chicago (John E. Gaggini and David J. Duez, of counsel), for appellee Georgia Power Co.

Judgments affirmed.

JUSTICE CLARK delivered the opinion of the court:

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...

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