Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.120 - Delivering Suppliers, Collection of Tax, Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Collection of tax. Beginning with bills
			 issued on and after October 1, 2003, a delivering suppliermaintaining a place
			 of business in this State shall collect, from the purchasers who have elected
			 the alternate tax rate, the tax that is imposed by this Part at the alternate
			 2.4 cents per therm rate. The tax imposed at the alternate tax rate by this
			 Part shall, when collected, be stated as a distinct and separate item apart
			 from the selling price of the gas or related services. Upon receipt by a
			 delivering supplier of a copy of a certificate of registration issued to a
			 self-assessing purchaser under Section 20 of the Law, that delivering supplier
			 is relieved of the duty to collect the alternate tax from that self-assessing
			 purchaser beginning with bills issued to that self-assessing purchaser 30 or
			 more days after receipt of the copy of that certificate of registration. Upon
			 receipt by a delivering supplier of a signed exemption certificate provided by
			 a customer as required under Section
			 471.125(b),
			 that delivering supplier is relieved of the duty of collecting the tax from
			 that customer. [35 ILCS
			 173/5-15 ] However, the providing of such an exemption
			 certificate by a customer for the tax imposed under this Part does not relieve
			 the delivering supplier from any Gas Revenue Tax liability that may be incurred
			 on transactions with that customer for the transportation or delivery of the
			 gas. (See 86 Ill. Adm. Code 470.) The delivering supplier's duty to collect the
			 alternate tax from a self-assessing purchaser will be reinstated upon the
			 delivering supplier's receipt of a notice of revocation of that purchaser's
			 self-assessing purchaser registration. (See Section
			 471.115.)
b) Registration as a delivering supplier. A
			 delivering supplier maintaining a place of business in this State who engages
			 in the delivery of gas in this State shall register with the Department.
			 [35 ILCS
			 173/5-15 ] A delivering supplier, if required to
			 register under the Gas Revenue Tax Act [35 ILCS 615 ], need not obtain an
			 additional certificate of registration under the Law, but shall be deemed to be
			 sufficiently registered by virtue of his being registered under the Gas Revenue
			 Tax Act [35 ILCS 615]. Application for a certificate of registration shall be
			 made to the Department on a form prescribed by the Department.
c) Delivering supplier returns. Except as
			 otherwise provided in this subsection (c), each delivering supplier who is
			 required to collect the tax imposed under this Part shall, on or before the
			 15th day of each month for the preceding calendar month, file a return with the
			 Department upon a form prescribed by the Department. In completing such return,
			 the delivering supplier may use any reasonable method to derive reportable
			 "therms" from his or her billing and payment records. If the average monthly
			 liability to the Department of the delivering supplier does not exceed $100,
			 the Department may authorize the delivering supplier's returns to be filed on a
			 quarter-annual basis, with the return for January, February, and March of a
			 given year being due by April 30 of such year; with the return for April, May,
			 and June of a given year being due by July 31 of such year; with the return for
			 July, August, and September of a given year being due by October 31 of such
			 year; and with the return for October, November, and December of a given year
			 being due by January 31 of the following year. If the average monthly liability
			 to the Department of the delivering supplier does not exceed $20, the
			 Department may authorize the delivering supplier's returns to be filed on an
			 annual basis, with the return for a given year being due by January 31 of the
			 following year. [35
			 ILCS 173/5-25 ]
d) Reporting tax. Delivering suppliers who
			 have not previously registered and remitted tax to the Department under the Gas
			 Revenue Tax Act may choose to report tax under this Part by using either the
			 gross billings or transactions method or gross receipts method. Delivering
			 suppliers who have previously filed returns and paid Gas Revenue Tax to the
			 Department upon the basis of the gross amount of their billings or transactions
			 with their customers shall file returns and pay the tax collected under this
			 Part in the same manner. Delivering suppliers who have previously filed returns
			 and paid Gas Revenue Tax to the Department upon the basis of their gross
			 receipts from their customers shall file returns and pay the tax collected
			 under this Part in the same manner. (See Section
			 470.125.)