§ 470.101. Definitions

§ 470.105. Disposition of Tax Monies

§ 470.110. Imposition of Tax

§ 470.115. Effective Period of Act

§ 470.120. Returns

§ 470.125. Gross Amount of Transactions or Billings Basis of Tax

§ 470.130. Certificate of Registration

§ 470.131. Enterprise Zone Exemption

§ 470.135. Books and Records

§ 470.140. Claims to Recover Erroneously Paid Tax

§ 470.145. Furnishing of Gas

§ 470.150. Gas Sold to and by Building Operators

§ 470.155. Transactions in Interstate Commerce

§ 470.160. Sales of Gas to the United States Government

§ 470.165. Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

§ 470.170. Services Furnished to Religious, Scientific, Educational and Charitable Institutions

§ 470.171. Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 [Repealed]

§ 470.172. Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax

§ 470.175. Meter Readings

§ 470.180. Services Furnished to Officers or Employees

§ 470.185. Interdepartmental Transfers

§ 470.190. Discounts, Penalties and Finance or Interest Charges

§ 470.195. Sales of Appliances, Equipment or Services Subject to Other Tax Acts

SOURCE: Gas Revenue Tax Regulations, adopted July 24, 1945; codified at 8 Ill. Reg. 8608; amended at 11 Ill. Reg. 18751, effective October 30, 1987; amended at 21 Ill. Reg. 12243, effective August 26, 1997; amended at 28 Ill. Reg. 16334, effective November 30, 2004; amended at 43 Ill. Reg. 7463, effective June 18, 2019; amended at 47 Ill. Reg. 5811, effective April 4, 2023.