Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 615/2

(35 ILCS 615/2) (from Ch. 120, par. 467.17)

Sec. 2.

A tax is imposed upon persons engaged in the business of
distributing, supplying, furnishing or selling gas to persons for use or
consumption and not for resale at the rate of 2.4 cents per therm of all
gas which is so distributed, supplied, furnished, sold or
transported to or for each customer in
the course of such business, or 5% of the gross receipts
received from each customer from
such business, whichever is the lower rate as applied to each customer
for that customer's billing period, provided that any change in rate
imposed by this amendatory
Act of 1985 shall become effective only with bills having a meter reading
date on or after January 1, 1986. However, such
taxes are not imposed with
respect to any business in interstate commerce, or otherwise to the extent
to which such business may not, under the Constitution and statutes of the
United States, be made the subject of taxation by this State.

Nothing in this amendatory Act of 1985 shall impose a tax with respect
to any transaction with respect to which no tax was imposed immediately
preceding the
effective date of this amendatory Act of 1985.

Beginning with bills issued to customers on and after October 1, 2003, no
tax shall be
imposed under this Act on transactions with customers who incur a tax liability
under the
Gas Use Tax Law.

(Source: P.A. 93-31, eff. 10-1-03.)