Ill. Admin. Code. tit 86, § 470.165 - Services Furnished the State of Illinois, Its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to the State of Illinois, its Departments, agencies, counties, municipalities, school districts, or other political subdivisions for use or consumption and not for resale.

(Source: Amended at 43 Ill. Reg. 7463, effective June 18, 2019)