• Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations and Sales Tax Rules
  • March 23, 2009 | Authors: Jeffrey A. Friedman; Eric S. Tresh; W. Scott Wright
  • Law Firms: Sutherland Asbill & Brennan LLP - Washington Office ; Sutherland Asbill & Brennan LLP - Atlanta Office
  • In Exelon Corp. v. Dep't of Rev., Docket No. 105582, 2009 Ill. LEXIS 188 (Ill. Feb. 20, 2009), a divided Illinois Supreme Court held that electricity is tangible personal property for purposes of Sec. 201 of the Illinois Income Tax Act.