Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART470. GAS REVENUE TAX ACT |
§470.170. Services Furnished to Religious, Scientific, Educational and Charitable Institutions
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Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to any religious, scientific, educational or charitable institution for use or consumption and not for resale.