Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.101 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Delivering supplier maintaining a place of business in this
				State", or any like term, means any delivering supplier having or maintaining
				within this State, directly or by a subsidiary, an office, distribution
				facility, sales office or other place of business, or any employee, agent or
				other representative operating within this State under the authority of such
				delivering supplier or such delivering supplier's subsidiary, irrespective of
				whether such place of business or agent or other representative is located in
				this State permanently or temporarily, or whether such delivering supplier or
				such delivering supplier's subsidiary is licensed to do business in this
				State.
"Delivering supplier" means any person engaged in the business
				of delivering gas to persons for use or consumption and not for resale, and
				who, in any case where more than one person participates in the delivery of gas
				to a specific purchaser, is the last of the suppliers engaged in delivering the
				gas prior to its receipt by the purchaser. A person, such as a gas utility,
				that provides for the delivery of customer owned gas through gas lines that are
				connected to the customer's residence or place of business is considered a
				delivering supplier. A person who transports gas through an interstate pipeline
				directly to a customer in this State who uses that gas for its own use or
				consumption and not for resale is considered a delivering supplier. A person
				who sells gas to an end user, but does not provide for delivery of the gas to
				such end user, is not considered a delivering supplier.
EXAMPLE: A customer purchases gas for use in its business from
				a gas marketer and has the customer's local utility company deliver the gas to
				that customer's place of business. In that instance, the customer's local
				utility company is the delivering supplier.
"Department" means the Department of Revenue of the State of
				Illinois.
"Gas" means any gaseous fuel distributed through a pipeline
				system.
"Law" means the Gas Use Tax Law [35 ILCS 173 ].
"Person" means any natural individual, firm, trust, estate,
				partnership, association, joint stock company, joint adventure, corporation, or
				a receiver, trustee, guardian, or other representative appointed by order of
				any court, or any city, town, county, or other political subdivision of this
				State.
"Purchase of out-of-State gas" means a transaction for the
				purchase of gas from any supplier in a manner that does not subject the seller
				of that gas to liability under the Gas Revenue Tax Act [35 ILCS 615 ].
"Purchase price" means the consideration paid for the
				distribution, supply, furnishing, sale, transportation, or delivery of gas to a
				person for use or consumption and not for resale, and for all services directly
				related to the production, transportation, or distribution of gas distributed,
				supplied, furnished, sold, transmitted, or delivered for use or consumption,
				including cash, services, and property of every kind and nature. However,
				"purchase price" shall not include consideration paid for:
Any charge for a dishonored check.
Any finance or credit charge, penalty, charge for delayed
				payment, or discount for prompt payment.
Any charge for reconnection of service or for replacement or
				relocation of facilities.
Any advance or contribution in aid of construction.
Repair, inspection, or servicing of equipment located on
				customer premises.
Leasing or rental of equipment, the leasing or rental of which
				is not necessary to furnishing, supplying, or selling gas.
Any purchase by a purchaser if the supplier is prohibited by
				federal or State constitution, treaty, convention, statute, or court decision
				from recovering the related tax liability from such purchaser.
Any amounts added to purchasers' bills because of changes made
				pursuant to the tax imposed by the Law.
In case credit is extended, the amount thereof shall be
				included only as and when payments are received.
"Self-assessing purchaser" means a purchaser of gas for use or
				consumption that is required to be registered with the Department and is
				responsible for filing returns and paying the tax imposed under the Law
				directly to the Department. [35 ILCS
				173/5-5 ]