Matt - Thanks for the explanation.  That makes life much simpler, at least 
for now.  Illinois is currently the only state where we have employees or 
inventory.  We are merely purchasing and selling natural gas in the other 
locations.  If that changes in the future, I will let you know.

As always - thanks for your thorough review,

Gregg




To: Gregg Penman/Corp/Enron@ENRON
cc: Kay Mann/Corp/Enron@Enron 
Subject: Re: MidWest Energy Hub LLC - Name Change to Enovate Energy  

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