Enron Mail

From:matthew.gockerman@enron.com
To:gregg.penman@enron.com
Subject:Re: MidWest Energy Hub LLC - Name Change to Enovate Energy
Cc:kay.mann@enron.com
Bcc:kay.mann@enron.com
Date:Mon, 28 Aug 2000 12:05:00 -0700 (PDT)

Gregg:

We should register Midwest Energy Hub, L.L.C. ("Midwest") for Sales & Use Tax
in those states in which Midwest has nexus. Nexus requires a physical
presence (employees or inventory). If Midwest, in foreign states (outside of
Illinois), is merely purchasing and selling natural gas, for delivery by
common carrier; Midwest does not have nexus. Rather, Midwest is acting much
like a mail order seller.

In light of the above, could you please advise regarding Midwest's physical
presence in Iowa, Indiana, Kansas, Louisiana, Michigan, Oklahoma, Texas and
Wisconsin. Thanks.

- Matt
x33979






From: Gregg Penman @ ENRON 08/21/2000 04:37 PM


To: Matthew F Gockerman/HOU/ECT@ECT
cc: Kay Mann/Corp/Enron@Enron
Subject: Re: MidWest Energy Hub LLC - Name Change to Enovate Energy

Matt - Per our conversation today, the following e-mail was sent by Russell
Murrell regarding the impending name change of Midwest Energy Hub, L.L.C. My
understanding is that we have already bought/sold natural gas in Oklahoma,
Texas, and Louisianna. The remaining states in his e-mail are potential
future places of business. I will leave it up to your discretion as to how
you want to pursue registering for taxes in these locales. I am guessing we
may want to register in those states we have already transacted in. Please
let me know what you think we should do.

Thanks,

Gregg
---------------------- Forwarded by Gregg Penman/Corp/Enron on 08/21/2000
02:33 PM ---------------------------


Russell E Murrell
08/21/2000 02:19 PM
To: gregg.penman@enron.com
cc:
Subject: Re: MidWest Energy Hub LLC - Name Change to Enovate Energy

We may want to add Arkansas to this list too...


---------------------- Forwarded by Russell E Murrell/Corp/Enron on
08/08/2000 09:51 AM ---------------------------


Russell E Murrell
08/04/2000 11:17 AM
To: Teresa Callahan/Corp/Enron@Enron
cc:
Subject: Re: MidWest Energy Hub LLC - Name Change to Enovate Energy

We will be doing the vast majority of our business in Illinois; however we
may also transact in Michigan, Indiana, Wisconsin, Iowa, Texas, Louisiana,
Oklahoma, Kansas.

Thanks for your help. Let me know if you need anything.

Russell
(312) 541-1159