Illinois Administrative Code
Title 86 - REVENUE
Part 470 - GAS REVENUE TAX ACT
Section 470.175 - Meter Readings

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.