Illinois Administrative Code
Title 86 - REVENUE
Part 471 - GAS USE TAX LAW
Section 471.105 - Imposition of Tax

Universal Citation: 86 IL Admin Code ยง 471.105
Current through Register Vol. 48, No. 12, March 22, 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.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.