Section 510.165  Services Furnished The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

Taxpayers are liable for tax with respect to the furnishing of electricity to the State of Illinois, its Departments, agencies, counties, municipalities (other than municipal corporations owning and operating a local transportation system for public service in this State), school districts or other political subdivisions for use or consumption and not for resale.