Illinois power plants denied use tax pollution control facility exemption.

An Illinois utility company operating two coal fired power plants was denied an Illinois use tax pollution control facility exemption. The exemption was denied because the primary use of the coal was to produce electricity, not to control the company’s pollution system and did not meet the “primary purpose” test. (Central Illinois Light Co. v. Illinois Department of Revenue, III AppCt, Third District, No. 3-01-0860, February 7, 2003)

Posted on December 15, 2003