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State Courts -
Illinois - April 11 - April 12, 2007
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Elec. Energy, Inc. v. Hamer, NO. 5-05-0467,
APPELLATE COURT OF ILLINOIS, FIFTH DISTRICT, April 12, 2007, Filed
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Overview: Taxpayer, corporation engaged in wholesale production of electricity, was not entitled to refund of portion of use tax for the percentage of coal used to produce type C fly ash, sold to produce cement, because the taxpayer was not a manufacturer, but a service business, and did not qualify for exemption under 35 Ill. Comp. Stat. Ann. 105/2 (2004).
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