Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART510. THE PUBLIC UTILITIES REVENUE ACT |
§510.170. Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions
Latest version.
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Taxpayers are liable for tax with respect to the distribution of electricity to any religious, scientific, educational, or charitable institution for use or consumption and not for resale.
(Source: Amended at 47 Ill. Reg. 18748, effective November 28, 2023)