State of Illinois
2011 and 2012


Introduced 2/7/2012, by Sen. James F. Clayborne, Jr.


35 ILCS 173/5-10
35 ILCS 615/2  from Ch. 120, par. 467.17

    Amends the Gas Use Tax Law. Provides that no tax shall be imposed under the Act on or after January 1, 2013. Amends the Gas Revenue Tax Act. Provides that the occupation tax imposed under the Act shall not be imposed on or after January 1, 2013. Effective immediately.

LRB097 20027 HLH 65338 b






SB3285LRB097 20027 HLH 65338 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Gas Use Tax Law is amended by changing
5Section 5-10 as follows:
6    (35 ILCS 173/5-10)
7    Sec. 5-10. Imposition of tax. Beginning October 1, 2003,
8and until January 1, 2013, a tax is imposed upon the privilege
9of using in this State gas obtained in a purchase of
10out-of-state gas at the rate of 2.4 cents per therm or 5% of
11the purchase price for the billing period, whichever is the
12lower rate. Such tax rate shall be referred to as the
13"self-assessing purchaser tax rate". Beginning with bills
14issued by delivering suppliers on and after October 1, 2003,
15purchasers may elect an alternative tax rate of 2.4 cents per
16therm to be paid under the provisions of Section 5-15 of this
17Law to a delivering supplier maintaining a place of business in
18this State. Such tax rate shall be referred to as the
19"alternate tax rate". The tax imposed under this Section shall
20not apply to gas used by business enterprises certified under
21Section 9-222.1 of the Public Utilities Act, as amended, to the
22extent of such exemption and during the period of time
23specified by the Department of Commerce and Economic



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2(Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)
3    Section 10. The Gas Revenue Tax Act is amended by changing
4Section 2 as follows:
5    (35 ILCS 615/2)  (from Ch. 120, par. 467.17)
6    Sec. 2. A tax is imposed upon persons engaged in the
7business of distributing, supplying, furnishing or selling gas
8to persons for use or consumption and not for resale at the
9rate of 2.4 cents per therm of all gas which is so distributed,
10supplied, furnished, sold or transported to or for each
11customer in the course of such business, or 5% of the gross
12receipts received from each customer from such business,
13whichever is the lower rate as applied to each customer for
14that customer's billing period, provided that any change in
15rate imposed by this amendatory Act of 1985 shall become
16effective only with bills having a meter reading date on or
17after January 1, 1986. However, such taxes are not imposed with
18respect to any business in interstate commerce, or otherwise to
19the extent to which such business may not, under the
20Constitution and statutes of the United States, be made the
21subject of taxation by this State.
22    Nothing in this amendatory Act of 1985 shall impose a tax
23with respect to any transaction with respect to which no tax
24was imposed immediately preceding the effective date of this



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1amendatory Act of 1985.
2    Beginning with bills issued to customers on and after
3October 1, 2003, no tax shall be imposed under this Act on
4transactions with customers who incur a tax liability under the
5Gas Use Tax Law.
6    No tax shall be imposed under this Section on or after
7January 1, 2013.
8(Source: P.A. 93-31, eff. 10-1-03.)
9    Section 99. Effective date. This Act takes effect upon
10becoming law.