Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.145 - Furnishing of Gas

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax applies
			 with respect to the consideration received by a taxpayer for gas distributed,
			 supplied, furnished or sold to any person in a taxable transaction for use or
			 consumption and not for resale. All such receipts are within the Act. There is
			 no limitation in the application of the tax to any particular use or
			 consumption of these services. However, for information concerning exemptions
			 for transactions with certain kinds of customers, see Section
			 470.160.
b) Gas furnished to other taxpayers engaged
			 in the business of distributing, supplying, furnishing or selling to their
			 customers the gas so received is for resale and is not within the
			 Act.
c) The furnishing of gas
			 includes gas furnished for use or consumption and not for resale, whether
			 furnished at a meter rate dependent upon the quantity furnished, at flat rates
			 per unit period of time, for a flat amount per outlet, or upon any other basis
			 independent of the quantity of gas supplied.
d) Taxpayers are required to include in gross
			 receipts by which they compute tax all consideration received for the
			 furnishing of gas for use or consumption and not for resale, including flat
			 fees, payments on contracts, minimum charges and the value of any other
			 consideration for gas, including consideration in the form of property or
			 services.
e) Taxpayers are not
			 required to include in taxable gross receipts any amounts collected from others
			 to reimburse the taxpayer for the tax imposed by the Gas Revenue Tax Act or to
			 reimburse the taxpayer for tax imposed by any municipality under Section 8-11-2
			 of the Illinois Municipal Code [ 65 ILCS 5/8-11 -2] on the business of
			 distributing, supplying, furnishing or selling gas for use or consumption,
			 including all charges the taxpayer is authorized by Section 9-222 of the Public
			 Utilities Act [ 220 ILCS 5 ] to collect from customers in this connection. In
			 order to exclude those amounts from its gross receipts, the taxpayer must state
			 separately on its bill for gas to the purchaser how much tax, as permitted by
			 law, is being passed on to the purchaser in addition to the charge for gas, or
			 if the taxpayer periodically sends the purchaser a rate chart showing,
			 separately from the rate for gas, how much tax, as permitted by law, will be
			 charged by the taxpayer to the purchaser on each bracket or amount of cubic
			 feet or therms of gas.
f) When a
			 taxpayer furnishes gas he or she has acquired from other taxpayers for use or
			 consumption and not for resale, and he or she bills the consumer for that gas,
			 he or she must include in gross receipts by which the tax is computed the total
			 receipts from the sale of the gas and not merely the amount of commissions he
			 or she may earn for the distribution of the gas. The fact that a taxpayer has
			 billed a consumer for gas distributed, supplied, furnished or sold to that
			 consumer is prima facie evidence that the taxpayer distributed, supplied,
			 furnished or sold services within the Act and is liable for tax with respect to
			 those services.