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

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.