Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.101 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
When used in this Part, the following words and phrases shall
				have the following meanings:
"Act" means the Gas Revenue Tax Act [ 35 ILCS 615 ].
"Department" means the Illinois Department of Revenue.
"Director" means the Director of the Department.
"Gross receipts" means the consideration received for
				gas distributed, supplied, furnished or sold to persons for use or consumption
				and not for resale, and for all services (including the transportation or
				storage of gas for an end-user) rendered in connection therewith,
including receipts from minimum service charges,
and shall include
				cash, services and property of every kind or nature, and shall be determined
				without any deduction on account of cost of the service, product or commodity
				supplied, the cost of materials used, labor or service costs, or any other
				expense whatsoever.
[
				35 ILCS 615/1 ]
In case credit is extended, the amount of the credit shall be included
				only when payments are received.
"Gross receipts" shall not include receipts from:
any minimum or other charge for gas or gas service when
				the customer has taken no therms of gas;
any charge for a dishonored check;
any finance or credit charge, penalty or 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 distributing, furnishing, supplying, selling,
				transporting or storing gas;
any sale to a customer if the taxpayer is prohibited by
				federal or State constitution, treaty, convention, statute or court decision
				from recovering the related tax liability from the customer;
				and
any charges added to customers' bills pursuant to the
				provisions of Section 9-221 or Section 9-222 of the Public Utilities Act or any
				charges added to customers' bills by taxpayers who are not subject to rate
				regulation by the Illinois Commerce Commission for the purpose of recovering
				any of the tax liabilities or other amounts specified in those
				sections.
"Gross receipts" shall not include consideration
				received from business enterprises certified under Section 9-222.1 of the
				Public Utilities Act during the period of time specified by the Department of
				Commerce and Economic Opportunity.
[
				35 ILCS 615/1
				]
"Person" means any natural individual, firm, trust, estate,
				partnership, association, joint stock company, joint adventure or corporation,
				or a receiver, trustee, conservator or other representative appointed by order
				of any court, or any city, town, county or other political subdivision of this
				State. Corporations organized for mutual benefit of stockholders and
				corporations not for profit constitute "persons" within the Act.
"Taxpayer" means a person engaged in the business of
				distributing, supplying, furnishing or selling gas for use or consumption and
				not for resale. "Taxpayer", for purposes of this Part, includes a municipal
				corporation that engages in the business of distributing, supplying, furnishing
				or selling gas for use or consumption and not for resale.
"Service within the Act" means those transactions engaged in,
				or commodities or services furnished by, a taxpayer with respect to which that
				taxpayer is liable for a tax under the Act.