reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.150 - Gas Sold to and by Building Operators

Current through Register Vol. 48, No. 28, July 12, 2024
a) Persons owning, operating or leasing
			 buildings, who purchase gas services and rebill them as gas services to
			 tenants, make the final sale or distribution of the services and become liable
			 for tax measured by their gross receipts from the distributing, supplying,
			 furnishing or selling of the services in question. These persons are required,
			 under the terms of the Act, to file returns and pay tax in the same manner as
			 any other taxpayer.
b) These
			 persons shall show receipts from the services separately in their books and
			 records.
c) In order to enable
			 persons selling gas to owners, operators or lessees of buildings to report
			 accurately to the Department the amount of gas services sold for resale and the
			 amount sold for use or consumption, the owners, operators or lessees should, at
			 the end of each of their billing periods, report to the supplier the amount of
			 gas (cubic feet or therms, as the case may be) consumed by the owner or
			 building operator and not resold to tenants. The owners, operators or lessees
			 need not report to the Department the amount reported to the
			 supplier.
d) The sale of these
			 services to persons owning, operating or leasing buildings constitutes the sale
			 of services for the purpose of resale, if those persons bill them as gas
			 services to tenants. The gross receipts from this particular type of sale may
			 be deducted from receipts by which the seller for resale measures his or her
			 tax under the Act.
e) Sales by
			 taxpayers to hotels and like businesses for use or consumption are taxable
			 sales within the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.155 - Transactions in Interstate Commerce

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax is not imposed upon any taxpayer
			 with respect to any transaction in interstate commerce to the extent that the
			 transactions may not, under the Constitution and statutes of the United States,
			 be made the subject of taxation by this State.
b) Insofar as the tax is imposed upon persons
			 distributing, supplying, furnishing or selling gas for use or consumption and
			 not for resale, the following general principles will apply in determining
			 whether transactions are in interstate commerce:
1) When a taxpayer delivers gas through
			 continuous mains, lines or pipes from a point in Illinois to a point outside of
			 Illinois, those transactions are interstate commerce, and the taxpayer is not
			 liable for tax with respect to gross receipts from those
			 transactions.
2) When a taxpayer
			 not engaged in business in this State delivers gas through continuous mains,
			 lines or pipes from a point outside of Illinois to a point within Illinois, the
			 transaction is interstate commerce, and the taxpayer is not liable for tax with
			 respect to receipts from that transaction. However, if the company is engaged
			 in the business in Illinois of distributing, supplying, furnishing or selling
			 gas brought within this State for use or consumption and not for resale, the
			 transactions do not constitute interstate commerce, and the tax will
			 apply.
3) When a taxpayer delivers
			 gas through continuous mains, lines or pipes from one point in Illinois to a
			 second point within Illinois, the transaction is not interstate commerce, and
			 the taxpayer will be liable for tax with respect to receipts from that
			 transaction. This subsection (b)(3) applies irrespective of the fact that a
			 portion of the continuous mains, lines or pipes of the taxpayer through which
			 gas passes are situated outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.160 - Sales of Gas to the United States Government

Current through Register Vol. 48, No. 28, July 12, 2024
a) Taxpayers are not liable for tax with
			 respect to their receipts from gas distributed, supplied, furnished or sold to
			 the United States Government, including its unincorporated departments,
			 agencies or instrumentalities. This would include sales to the United States
			 Defense Department, the United States Postal Service and other unincorporated
			 departments of the Federal Government; the Interstate Commerce Commission, the
			 Federal Communications Commission, the Deparment of Energy, the Nuclear
			 Regulatory Commission and other unincorporated commissions of the Federal
			 Government; the National Transportation Safety Board, the Federal Aviation
			 Administration, the Department of Transportation, the Federal Reserve Board and
			 other unincorporated boards of the Federal Government.
b) Taxpayers are, however, liable for tax
			 with respect to their gross receipts from gas distributed, supplied, furnished
			 or sold to any agency or instrumentality of the United States Government, which
			 agency or instrumentality is a corporate entity. This is true even though the
			 gas may be used in the performance of governmental functions. For example,
			 receipts from gas distributed, supplied, furnished or sold to Federal Reserve
			 or National Banks, the Commodity Credit Corporation, the Federal Deposit
			 Insurance Corporation, the Federal Crop Insurance Corporation or other such
			 incorporated federal agencies and instrumentalities engaged in the performance
			 of governmental functions, are subject to tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.165 - Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

Current through Register Vol. 48, No. 28, July 12, 2024
Taxpayers are liable for tax with respect to gross receipts
				from the furnishing of gas to the State of Illinois, its Departments, agencies,
				counties, municipalities, school districts, or other political subdivisions for
				use or consumption and not for resale.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.170 - Services Furnished to Religious, Scientific, Educational and Charitable Institutions

Current through Register Vol. 48, No. 28, July 12, 2024
Taxpayers are liable for tax with respect to gross receipts
				from the furnishing of gas to any religious, scientific, educational or
				charitable institution for use or consumption and not for
				resale.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.172 - Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Transactions
			 Subject to Gas Use Tax. Beginning with charges billed on and after October 1,
			 2003, no tax is imposed under this Part on transactions with customers who
			 incur a tax liability under the Gas Use Tax Law [ 35 ILCS 173 ] on those
			 transactions.
EXAMPLE: A transaction with a customer for the transportation
				of out-of-state gas is not subject to tax under the Gas Revenue Tax Act,
				including, but not limited to, any transportation charges and any related
				service charges.
b)
			 Transactions Exempt from Gas Use Tax. Transactions with customers that are
			 exempt from tax under the Gas Use Tax Law or otherwise incur no tax liability
			 under that statute remain subject to tax under this Part.
EXAMPLE: A customer is exempt from Gas Use Tax under one of the
				exemptions provided under Section 5-50 of the Gas Use Tax Law and makes an
				out-of-state purchase of gas. The customer provides its delivering supplier in
				Illinois a copy of an exemption certificate as required under 86 Ill. Adm. Code
				471.125. The sale of
				the gas is not subject to Gas Revenue Tax liability; however, the transaction
				for the transportation of the gas and any related service charges remain
				subject to tax under this Part at the rate of 2.4 cents per therm or 5% of the
				gross receipts (whichever is less) for the customer's billing
				period.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.175 - Meter Readings

Current through Register Vol. 48, No. 28, July 12, 2024
a) When a
			 taxpayer distributes, supplies, furnishes or sells gas for use or consumption
			 and not for resale through meters, the charge for the services furnished being
			 dependent upon the quantities metered, and when the taxpayer has followed the
			 custom and usage prior to the effective date of the Act of making meter
			 readings with respect to any particular consumer each quarter, each half-year,
			 every four months or at the end of any period of time other than each calendar
			 month, the taxpayer will be permitted to follow its custom and usage with
			 regard to meter readings and will not be required to make meter readings at the
			 end of each calendar month.
b) When
			 a taxpayer files returns and pays tax upon a basis of the gross amount of
			 billings or transactions, he or she should include in the measure of the tax
			 the total amount of service under the Act billed within the period for which
			 the return is filed, irrespective of the dates of meter readings. When no
			 services under the Act have been billed within any return period, this fact
			 should be so indicated upon the return.
c) When a taxpayer files returns and pays tax
			 upon a basis of gross receipts, he or she should include in the gross receipts
			 the total amount of receipts received during the period for which the
			 taxpayer's return is filed with respect to services furnished, irrespective of
			 the time that the services may have been furnished or meter readings
			 made.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.180 - Services Furnished to Officers or Employees

Current through Register Vol. 48, No. 28, July 12, 2024
A taxpayer is liable for tax with respect to gross receipts
				from services under the Act furnished to his or her officers or employees,
				whether at regular rates or at reduced rates. This Section applies equally when
				the consideration for services under the Act so furnished takes the form of a
				deduction from or adjustment in wages or salaries payable to officers or
				employees, or when it takes the form of services rendered to the taxpayer by
				employees for which no specific compensation is paid.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.185 - Interdepartmental Transfers

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 furnishing of gas between the various departments of a taxpayer does not result
			 in any liability for tax under the Act, notwithstanding that one department of
			 the taxpayer receiving gas services is, for accounting purposes, charged with
			 the value of the services by another department of the same taxpayer rendering
			 those services.
b) However, when
			 services under the Act are rendered to a separate corporation or legal entity
			 for use or consumption and not for resale, the taxpayer rendering the service
			 is liable for tax with respect to his or her gross receipts from the
			 transactions.
c) It is immaterial
			 that services under the Act so furnished by a taxpayer are furnished to his or
			 her wholly-owned subsidiary, or that the two corporations may be wholly or
			 partially under a common ownership or management. The Department will not
			 disregard separate corporate entities in applying the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.190 - Discounts, Penalties and Finance or Interest Charges

Current through Register Vol. 48, No. 28, July 12, 2024
a) When taxpayers allow discounts from gross
			 charges for services under the Act because of prompt payment of accounts, the
			 amounts of the discounts are not included within gross receipts by which tax is
			 computed.
b) When taxpayers add and
			 collect penalties or interest upon delinquent accounts or upon accounts
			 involving installment payments, the amounts of the penalties or interest need
			 not be included in gross receipts, provided that the amounts are separately
			 itemized and billed to the persons to whom the services are furnished, and
			 separately recorded in the books and records of the taxpayer. If the amounts of
			 the penalty, interest or finance charges are not separately billed and itemized
			 to the person to whom the services are furnished and separately recorded in the
			 books and records of the taxpayer, the total amount must be included in gross
			 receipts by which the tax is computed.
c) When a "gross amount" and "net amount" are
			 billed to a customer on the same invoice for services furnished, the "net
			 amount" representing the charge if paid within a stated period of time, the
			 "gross amount" being the charge payable after the stated time has elapsed, the
			 difference between the two amounts is deemed to be a penalty or interest charge
			 separately billed.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts

Current through Register Vol. 48, No. 28, July 12, 2024
a) Taxpayers should
			 not include in receipts by which they compute their tax liability under the Act
			 any receipts from the sale of tangible personal property for use or consumption
			 with respect to which a tax is imposed under the Retailers' Occupation Tax Act
			 [ 35 ILCS 120 ]. Taxpayers engaged in the sale of stoves, refrigerators,
			 appliances, equipment or other tangible personal property to users or consumers
			 are required to make a separate return under the Retailers' Occupation Tax Act
			 on forms provided for that purpose and to pay the tax as prescribed by that
			 Act. These transactions should not be included in any returns made under the
			 Gas Revenue Tax Act.
b) Receipts
			 that are subject to the Public Utilities Revenue Act [ 220 ILCS 620 ] and
			 receipts that are subject to the Messages Tax Act [ 35 ILCS 610 ] will be
			 reported in separate returns filed under those respective Acts and should not
			 be included in returns filed under the Gas Revenue Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.105 - Imposition of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Beginning October 1, 2003, a tax is imposed upon the privilege
				of using in this State gas obtained in a purchase of out-of-State gas at the
				rate or rates set forth in Section
				471.110 of this Part.
				[35 ILCS
				173/5-10 ]
EXAMPLE: A purchase of out-of-State gas occurs when a purchaser
				enters into a contract outside of this State with a supplier to purchase gas at
				a wellhead located in Oklahoma. The purchaser then contracts with an Illinois
				utility for the delivery of that gas to the purchaser's place of business in
				Illinois. The sale of that gas occurs outside of this State and the seller is
				not liable for Gas Revenue Tax on the sale of that gas. Unless otherwise exempt
				under this Part, the purchaser incurs Gas Use Tax liability at the rate or
				rates set forth in Section
				471.110 of this Part on
				the purchase of the out-of-State gas.
Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.110 - Tax Rates

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Self-assessing purchaser rate. The tax imposed under Section
			 471.105 of this
			 Part is at the rate of 2.4 cents per therm or 5% of the purchase price for the
			 billing period, whichever is the lower rate. [35 ILCS
			 173/5-10 ] This rate is referred to as the "self
			 assessing purchaser tax rate" and such purchasers are referred to as
			 "self-assessing purchasers". Such self-assessing purchasers are required to
			 file returns and pay the tax directly to the Department. Purchasers of
			 out-of-State gas who provide exemption certificates when they do not qualify
			 for such exemptions will be deemed to be self-assessing purchasers and incur
			 the tax imposed by this Part at the self-assessing purchaser rate. (See Section
			 471.125(c).)
b) Alternate tax rate. Purchasers of
			 out-of-State gas may elect an alternative tax rate of 2.4 cents per therm. This
			 rate is referred to as the "alternate tax rate". Those purchasers of
			 out-of-State gas who elect the alternative tax rate do not file returns or pay
			 the tax directly to the Department. [35 ILCS 173/5-10] Such purchasers pay tax
			 to their delivering suppliers who are registered to collect the tax under
			 Section
			 471.120.
c) Purchasers choosing not to register.
			 Purchasers of out-of-State gas who choose not to register with the Department
			 as self-assessing purchasers will be deemed to have elected the alternate tax
			 rate and must pay the tax to their delivering suppliers who are registered to
			 collect the tax under Section 471.120.
Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.115 - Self-Assessing Purchaser Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) Registration as a self-assessing
			 purchaser. Any purchaser that does not pay tax to his or her delivering
			 supplier, when that delivering supplier is registered to collect that tax under
			 the provisions of Section
			 471.120,
			 must register with the Department as a self-assessing purchaser and pay tax
			 directly to the Department at the self-assessing purchaser rate. A purchaser
			 registering as a self-assessing purchaser cannot revoke that registration for
			 at least one year.
b) Application
			 for registration. A signed application for a certificate of registration as a
			 self-assessing purchaser shall be made to the Department upon forms furnished
			 by the Department and shall list:
1) the
			 applicant's name, including corporate name if applicable, address, and
			 telephone number;
2) the
			 applicant's Social Security number if the applicant is an individual or
			 Illinois Business Tax number and Federal Employer Identification number if the
			 applicant is a business; and
3) the
			 name or names of the delivering supplier or suppliers who are delivering the
			 gas upon which the self-assessing purchaser will be paying tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 471 - GAS USE TAX LAW › Section 471.125 - Exemptions

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax imposed
			 under this Part does not apply to the following:
1) Gas used by business enterprises located
			 in an enterprise zone certified by the Department of Commerce and Economic
			 Opportunity pursuant to the Illinois Enterprise Zone Act [20 ILCS 655 ]. The
			 use of gas by business enterprises under this exemption does not include gas
			 that is used for any residential purpose;
2) Gas used by governmental bodies, or a
			 corporation, society, association, foundation, or institution organized and
			 operated exclusively for charitable, religious, or educational purposes. Such
			 use shall not be exempt unless the government body, or corporation, society,
			 association, foundation, or institution organized and operated exclusively for
			 charitable, religious, or educational purposes has first been issued a tax
			 exemption identification number by the Department of Revenue pursuant to
			 Section 1g of the Retailers' Occupation Tax Act. A limited liability company
			 may qualify for this exemption only if the limited liability company is
			 organized and operated exclusively for educational purposes. The term
			 "educational purposes" shall have the same meaning as that set forth in Section
			 2h of the Retailers' Occupation Tax Act [35 ILCS 120 ];
3) Gas used in the production of electric
			 energy. This exemption does not include gas used in the general maintenance or
			 heating of an electric energy production facility or other structure;
4) Gas used in a petroleum refinery
			 operation;
5) Gas purchased by
			 persons for use in liquefaction and fractionation processes that produce value
			 added natural gas byproducts for resale; and
6) Gas used in the production of anhydrous
			 ammonia and downstream nitrogen fertilizer products for resale. [35
			 ILCS 173/5-50 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.110 - Tax Imposed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning July 1, 2013, a tax is imposed upon the severance and
			 production of oil or gas from a well on a production unit in this State
			 permitted, or required to be permitted, under the Regulatory Act, for sale,
			 transport, storage, profit, or commercial use.
Except as provided by
			 Section 475.170,
the tax shall be applied equally to all portions of
			 the value of each barrel of oil severed and subject to that tax and to the
			 value of the gas severed and subject to that tax.
1)
For a period of 24 months from the
			 month in which oil or gas was first produced from the well, the rate of tax
			 shall be 3% of the value of the oil or gas severed from the earth, soil or
			 water in this State.
A) The 24-month
			 period begins on the first day of the month oil or gas is first removed by a
			 purchaser.
B) If a well was
			 producing oil or gas prior to July 1, 2013 and operations are conducted for
			 which a permit is required under the Regulatory Act, the 24-month period begins
			 on the first day of the month in which oil or gas is first removed after
			 operations are conducted for which a permit was required under the Regulatory
			 Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.120 - Exemptions from Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All oil
			 and gas removed from the premises where severed is subject to tax imposed by
			 the Tax Act unless exempt under the terms of the Tax Act
[
			 35 ILCS 450/2-15 ].
			 The following severance and production of oil is not exempt from the tax
			 imposed by the Tax Act:
1) oil manufactured
			 and converted into refined products on the production unit where severed;
			 and
2) oil used on the production
			 unit where severed.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.125 - Taxable Value of Oil and Gas

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 value of oil and gas is the sales price paid by the purchaser for the oil or
			 gas produced, measured in accordance with Section
			 475.110(c),
			 without any reduction for transportation charges or other charges imposed on
			 the operator for services rendered by the purchaser in removing the oil from
			 the production unit. If the operator transports oil and gas off the production
			 unit where severed, the operator uses the oil and gas on the production unit
			 where severed, or the manufacture and conversion of oil and gas into refined
			 products occurs on the production unit where severed, the value of the oil and
			 gas is the sales price paid by the operator, measured in accordance with
			 Section
			 475.110(c),
			 without any reduction for transportation charges or other charges imposed by
			 the operator for services rendered by the operator in severing or removing the
			 oil or gas from the production unit.
If oil or gas is exchanged for
			 something other than cash, or if no sale occurs at the time of removal, or if
			 the Department determines that the relationship between the buyer and the
			 seller is such that the consideration paid, if any, is not indicative of the
			 true value or market price, then the Department shall determine the value of
			 the oil or gas subject to tax based on the cash price paid to one or more
			 producers for the oil or gas or based on the cash price paid to producers for
			 like quality oil or gas in the vicinity of the production unit at the time of
			 the removal of the oil or gas from the production unit.
[
			 35 ILCS 450/2-10
			 ]
b)
The Department may
			 determine the value of oil and gas severed from a production unit when the
			 operator and purchaser are affiliated persons, when the sale and purchase of
			 oil and gas is not an arm's length transaction, or when oil and gas are severed
			 and removed from a production unit and a value is not established for that oil
			 and gas. The value determined by the Department shall be commensurate with the
			 actual price received for oil and gas of like quality, character, and use that
			 are severed in the same field or area. If there are no sales of oil or gas of
			 like quality, character, and use severed in the same field or area, then the
			 Department shall establish a reasonable value based on sales of oil and gas of
			 like quality, character, and use that are severed in other areas of the State,
			 taking into consideration any other relevant factors.
[
			 35 ILCS
			 450/2-20 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.135 - Payment of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Payment by
			 Purchasers
1)
The tax incurred under
			 the Tax Act shall be due and payable on or before the last day of the month
			 following the end of the month in which the oil or gas is removed from the
			 production unit. The tax is upon the producers of the oil or gas in the
			 proportion to their respective beneficial interests at the time of
			 severance.
[
			 35
			 ILCS 450/2-30(a) ]
2)
In the event the tax shall be
			 withheld by a purchaser from payments due a producer and the purchaser fails to
			 make payment of the tax to the State as required by the Tax Act, the first
			 purchaser shall be liable for the tax. However, in the event a first purchaser
			 fails to pay the tax withheld from a producer's payment, the producer's
			 interest remains subject to any lien filed pursuant to subsection (a)(3) of
			 this Section. A producer shall be entitled to bring an action against the
			 purchaser to recover the amount of tax so withheld, together with penalties and
			 interest that may have accrued by failure to make the payment. A producer shall
			 be entitled to all attorney fees and court costs incurred in such action. To
			 the extent that a producer liable for the tax imposed by the Tax Act collects
			 the tax, and any penalties and interest, from a purchaser, the tax, penalties,
			 and interest are held in trust by the producer for the benefit of the
			 State.
[
			 35
			 ILCS 450/2-30(a) ]
3)
Notwithstanding subsections (a)(1)
			 and (a)(2) of this Section, the tax is a lien on the oil and gas from the time
			 of severance from the earth, soil, or water until the tax and all penalties and
			 interest are fully paid, and the State shall have a lien on all the oil or gas
			 severed from the production unit in this State in the hands of the operator,
			 any producer or the first or any subsequent purchaser, to secure the payment of
			 the tax. If a lien is filed by the Department, the purchaser shall withhold
			 from producers or operators the amount of tax, penalty, and interest identified
			 in the lien.
[
			 35
			 ILCS 450/2-30(c) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.140 - Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Returns Filed by
			 Purchasers
1) When a purchaser begins to
			 purchase oil or gas from a well subject to the tax imposed by the Tax
			 Act
,
the
purchaser shall make a return to the
			 Department showing the quantity of oil or gas purchased during the month for
			 which the return is filed, the price paid, total value, the name and address of
			 the operator or other person from whom the same was purchased, a description of
			 the production unit in the manner prescribed by the Department from which the
			 oil or gas was severed, and the amount of tax due from each production unit for
			 each calendar month. All taxes due, or to be remitted, by the purchaser shall
			 accompany this return. The return shall be filed on or before the last day of
			 the month after the calendar month for which the return is required. The
			 Department may require any additional report or information it may deem
			 necessary for the proper administration of the Tax Act.
[
			 35 ILCS
			 450/2-45 ] The purchaser shall also provide a
			 breakdown of the tax by the total percentage of royalty interest, total
			 percentage of overriding royalty interest, and total percentage of working
			 interest.
2) Oil and gas is
			 purchased during the month it is removed from the production unit. The month in
			 which the oil is measured or gauged by a first purchaser is not controlling,
			 nor is the month of payment of proceeds to the producers and interest owners.
EXAMPLE: The first purchaser measures the quantity of oil in a
				tank on January 28 but removes the oil from the production unit on February 3.
				The first purchaser pays the interest owners for the oil removed on February 3
				at the time interest owners are paid for the oil removed during the month of
				January. The oil removed from the production unit on February 3 must be
				reported on the return filed for the month of February and the tax shall
				accompany the February return filed on or before the end of the
				month.
3)
Returns
			 shall be filed electronically in the manner prescribed by the Department.
			 Purchasers shall make all payments of that tax to the Department by electronic
			 funds transfer unless the Department grants an exception upon petition of a
			 purchaser.
Payment may be made either by ACH debit or ACH credit.
Purchasers' returns must be accompanied by appropriate computer
			 generated magnetic media supporting schedule data in the format required by the
			 Department.
[
			 35 ILCS
			 450/2-45 ]
4) If an operator fails to provide a
			 purchaser with the exemption certificate required by Section 475.130(b)(2) and,
			 as a result, the purchaser must withhold tax, the purchaser must register with
			 the Department and file the returns required by this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.145 - Claims and Credit Memoranda

Current through Register Vol. 48, No. 28, July 12, 2024
Operators withholding tax and filing returns and first
				purchasers may file claims in accordance with Sections 6, 6a and 6b of the
				Retailers' Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.150 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All
			 of the provisions of Section 7 of the Retailers' Occupation Tax Act
[
			 35 ILCS 120 ]
that are not inconsistent with the Tax Act shall apply,
			 as far as practicable, to the subject matter of the Tax Act to the same extent
			 as if those provisions were included in the Tax Act
[
			 35 ILCS
			 450/2-70 ].
b) Every purchaser that removes oil or gas
			 from a production unit, and every operator that transports
oil or gas
			 off the production unit where severed, uses oil or gas on the production unit
			 where severed by the operator, or manufactures and converts oil and gas into
			 refined products on the production unit where severed
[
			 35 ILCS 120/2-10
			 ]
,
shall keep books and records, of all oil and gas removed,
			 transported, used, manufactured or converted, together with invoices, bills of
			 lading, sales records, production records, copies of bills of sale, and other
			 pertinent papers and documents. For purposes of this Section, "records" means
			 all data maintained by the taxpayer, including data on paper, microfilm,
			 microfiche, diskettes, flash drives, servers (whether owned by the taxpayer or
			 a third-party), or any type of machine-sensible data compilation. (See
			 35 ILCS
			 120/7.)
c)
			 For each production unit for which a purchaser or operator is required to
			 withhold and remit tax pursuant to Section 475.130, the purchaser or operator
			 shall maintain in his or her books and records the following information:
1) Production Unit Information
A) name and address of the
			 operator;
B) common name of the
			 well on the permit issued DNR;
C)
			 number assigned to the production unit by the operator; and
D) legal description of the production
			 unit.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.165 - Transporters of Oil and Gas

Current through Register Vol. 48, No. 28, July 12, 2024
When requested by the Department, all transporters of
				oil or gas
subject to the tax imposed by the Tax Act
out of,
				within or across the State of Illinois shall be required to furnish the
				Department information relative to the transportation of that oil or gas as the
				Department may require. The Department shall have authority to inspect bills of
				lading, waybills, meters, or other charts, documents, books and records as may
				relate to the transportation of oil or gas in the hands of each transporter.
				The Department shall further be empowered to demand the production of the bills
				of lading, waybills, charts, documents, books, and records relating to the
				transportation of oil or gas at any point in the State.
[
				35 ILCS 450/2-60 ]
				For purposes of this Section, "transporter" includes any person that removes
				oil from a production unit.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.170 - Local Workforce Tax Rate Reduction

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The rate of tax imposed on working interest owners of a well under
			 Section 2-15 of the Tax Act shall be reduced by 0.25 % for the life of the well
			 when a minimum of 50% of the total workforce hours on the well site are
			 performed by Illinois construction workers being paid wages equal to or
			 exceeding the general prevailing rate of hourly wages.
(See Section
			 475.1105(b).)
b)
When more
			 than one well is drilled on a well site, total workforce hours shall be
			 determined on a well-by-well basis.
If the operator intends to drill
			 more than one well on a production unit, workforce hours for common costs, such
			 as building lease roads and a well pad to be used by multiple wells, shall be
			 allocated to the first well drilled on the production unit. If an operator
			 files documentation to claim the Local Workforce Tax Rate Reduction for
			 multiple wells on a production unit no later than the 6 months after the date
			 of the first purchase of oil or gas from the first well on the production unit
			 for which the reduction is claimed, the operator may allocate the common costs
			 equally between the multiple wells.
c)
Any operator that intends to claim
			 the reduction provided for in this Section on his or her behalf, or on the
			 behalf of the working interest owners, shall be responsible for obtaining from
			 all construction contractors working on a well site, records to document the
			 claim for the reduction in tax rate.
1)
Operators shall, at a minimum,
			 obtain from construction contractors, in writing:
A)
the total number of construction
			 workers that performed work under the contract;
B)
the number of Illinois
			 construction workers that performed work under the contract, whether oral or
			 written, between the operator and the construction
			 contractor;
C)
the
			 hours worked by each construction worker; and
D)
the wage paid to each construction
			 worker for the hours of work performed on the well site.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.175 - Penalties and Interest; Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 All provisions of the Uniform Penalty and Interest Act [ 35 ILCS 735 ] that are
			 not inconsistent with the Tax Act shall apply.
Any officer or employee
			 of any taxpayer subject to the provisions of the Tax Act who has the control,
			 supervision or responsibility of filing returns and making payment of the
			 amount of any trust tax imposed in accordance with the Tax Act and who
			 willfully fails to file the return or make the payment to the Department or
			 willfully attempts in any other manner to evade or defeat the tax shall be
			 personally liable for a penalty equal to the total amount of tax unpaid by the
			 taxpayer, including interest and penalties.
[
			 35 ILCS
			 735/3-7 ]
b) The criminal penalties contained in
			 Section 13 of the Retailers' Occupation Tax Act [ 35 ILCS 120 ] that are not
			 inconsistent with the Tax Act shall apply.
c) Any person aggrieved by any decision of
			 the Department under this Part may, within 60 days after notice of the
			 decision, protest and request a hearing. After receipt of the request for a
			 hearing, the Department shall give notice to the person of the time and place
			 fixed for the hearing, shall hold a hearing, and shall issue its final
			 administrative decision in the matter to the person. In the absence of a
			 protest within 60 days, the Department's decision shall become final without
			 any further determination being made or notice given.
Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.180 - Incorporation by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d,
				5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
				Retailers' Occupation Tax Act that are not inconsistent with the Tax Act, and
				all provisions of the Uniform Penalty and Interest Act, shall apply, as far as
				practicable, to the subject matter of the Tax Act to the same extent as if
				those provisions were included in the Tax Act
[
				35 ILCS
				450/2-70 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT › Section 480.101 - Nature, Rate and Scope of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Nature and Rate of Tax
1) The Hotel
			 Operators' Occupation Tax Act imposes a tax upon persons engaged in the
			 business of renting, leasing or letting rooms in a hotel at the rate of 5% of
			 94% of the gross rental receipts from the renting, leasing or letting,
			 excluding, however, from the gross rental receipts, the proceeds of the
			 renting, leasing or letting to permanent residents of that hotel (i.e., from
			 persons who occupy or have the right to occupy such rooms for at least 30
			 consecutive days).
2) There is also
			 imposed an additional tax upon persons engaged in the business of renting,
			 leasing or letting rooms in a hotel at the rate of 1% of 94% of the gross
			 rental receipts from the renting, leasing or letting, excluding, however, from
			 gross rental receipts, the proceeds of the renting, leasing or letting to
			 permanent residents of that hotel.
3) A hotel is any kind of building in which
			 the public may, for a consideration, obtain living quarters or sleeping or
			 housekeeping accommodations (e.g., hunting lodges, camps, cabins, and
			 third-party platform rentals of apartments, houses and rooms). (For a more
			 complete definition of "hotel", see Section
			 480.105.)
4) The exclusion for permanent residents
			 means that the tax is imposed on the business of renting rooms for use as
			 living quarters, or for sleeping or housekeeping accommodations, when renting
			 is done on a transient basis.
5)
			 The tax is an occupation tax whose legal incidence is on the lessor of the
			 rooms. Nevertheless, persons subject to the tax imposed by the Hotel Operators'
			 Occupation Tax Act may reimburse themselves for their tax liability under the
			 Act by separately stating the tax as an additional charge that may be stated in
			 combination, in a single amount, with any locally imposed hotel operators'
			 occupation tax.
6) Any amount added
			 to a taxable rental charge and collected because of the tax also represents a
			 portion of the gross rental receipts that are subject to the tax. However, the
			 tax rate, instead of being a flat 6% of total receipts, has been adjusted by
			 the General Assembly to be 5% of 94% plus 1% of 94% of total receipts, in order
			 to avoid the payment of tax on amounts added to rental charges because of the
			 tax.
7) Persons who engage in the
			 business of renting, leasing or letting of rooms that are not subject to tax
			 under the Hotel Operators' Occupation Tax Act (e.g., the rentals are only to
			 permanent residents or the rentals are exempt as provided in subsection (b)(8))
			 are not required to register and remit the tax imposed by the Hotel Operators'
			 Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT › Section 480.105 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Hotel" means any building or buildings in which the public
				may, for a consideration, obtain living quarters, sleeping or housekeeping
				accommodations. The term includes inns, motels, tourist homes or courts,
				lodging houses, rooming houses, apartment houses, hunting lodges, camps,
				cabins, and third-party platform rentals of apartments, houses, and
				rooms.
"Occupancy" means the use or possession, or the right to the
				use or possession, of any room or rooms in a hotel for any purpose, or the
				right to the use or possession of the furnishings or to the services and
				accommodations accompanying the use and possession of the room or rooms.
"Operator" means any person operating a hotel.
"Permanent resident" means any person who occupied or has the
				right to occupy any room or rooms, regardless of whether it is the same room or
				rooms, in a hotel for at least 30 consecutive days.
"Rent" or "rental" means the consideration received for
				occupancy, valued in money, whether received in money or otherwise, including
				all receipts, cash, credits and property or services of any kind or
				nature.
"Room" or "rooms" means any living quarters, sleeping or
				housekeeping accommodations.
Illinois Administrative Code › Title 86 - REVENUE › Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT › Section 480.110 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Registration
1) It is unlawful for any person
			 to engage in the business of renting, leasing or letting rooms in a hotel in
			 this State without a Certificate of Registration from the Department of Revenue
			 (Department).
2) Any person who
			 engages in such business is required to apply to the Department for a
			 Certificate of Registration on a form which is prescribed by the Department,
			 and which will be furnished on request. Upon receipt of the application to
			 register in proper form, the Department will issue a Certificate of
			 Registration to the applicant. Such Certificate of Registration must be
			 publicly displayed.
3) All the
			 provisions of Subpart G of the Retailers' Occupation Tax Regulations (86 Ill.
			 Adm. Code 130) (including the provisions concerning the furnishing of bond or
			 other security by taxpayers to the Department, among other things), to the
			 extent to which any such provision is not inconsistent with the Hotel
			 Operators' Occupation Tax Act [35 ILCS 145 ] (the Act), and the Sections
			 promulgated thereunder, shall apply to the tax collected pursuant to this
			 Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT › Section 480.120 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All civil penalties, provisions concerning interest and
				procedures (such as the making of assessments, the venue and mode of conducting
				hearings, subpoenas, matters pertaining to judicial review and other procedural
				subjects), together with statutes of limitation, are the same under the Hotel
				Operators' Occupation Tax Act as under the Retailers' Occupation Tax Act. For
				information concerning criminal penalties, see Section 8 of the Hotel
				Operators' Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.105 - Exemptions

Current through Register Vol. 48, No. 28, July 12, 2024
The exemption for State Governments and State universities
				created by statute extends only to telecommunications purchased by such
				entities for their own use. Such entities are not exempt from the obligation to
				collect and remit tax on sales of telecommunications to others when they act as
				retailers of telecommunications. For example, a university would be exempt from
				Telecommunications Excise Tax on purchases, by the university, of
				telecommunications services for use by its faculty and staff in the course of
				their duties. However, the same university would have an obligation to collect
				and remit tax on sales of telecommunications services to students in university
				dormitories.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.111 - Registration of Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
			 retailer shall apply to the Department for a certificate of registration. The
			 application to register must be made on a form prescribed and furnished by the
			 Department for that purpose. Applications to register may be found and
			 submitted electronically on the Department's website at
www.tax.illinois.gov
.
b) Each application shall be signed and
			 verified and shall state:
1) the name and
			 social security number of the applicant;
2) the address of the retailer's principal
			 place of business;
3) the address
			 of the place of business from which the retailer engages in the business of
			 selling telecommunications in this State and the addresses of all other places
			 of business, if any (enumerating such addresses, if any, in a separate list
			 attached to and made a part of the application) from which the retailer engages
			 in the business of selling telecommunications in this State;
4) the name and address of the person or
			 persons who will be responsible for filing returns and payment of taxes due
			 under the Act;
5) in the case of a
			 publicly traded corporation, the name and title of the Chief Financial Officer,
			 Chief Operating Officer, and any other officer or employee with responsibility
			 for preparing tax returns under the Act; and, in the case of all other
			 corporations, the name, title, and social security number of each corporate
			 officer; and
6) in the case of a
			 limited liability company, the name, social security number, and FEIN of each
			 manager and member.