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