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1995 Illinois Attorney General Reports and Opinions 1 (1995)

handle is hein.sag/sagil0017 and id is 1 raw text is: ROLAND W. BURRIS
January 4, 1995

FILE NO. 95-001

Applicability of Gas Revenue
Tax to Interstate Sales of
Gas for Use or Consumption

Raymond T. Wagner, Jr.
Illinois Department o
101 West Jefferson
Springfield, Illin /o

Dear Mr. W
cont  ing
Grenv 1  1

rein you inquire concerning the

opinion issued by Attorney General

dated September 28, 1959, which relates to

the appfteabikty of section 2 of the Gas Revenue Tax Act (see 35
ILCS 615/2 (West 1992)) to interstate sales of natural gas for
use or consumption. Section 2 provides, in pertinent part:
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
500 SouTr SECONO STscEE - SPINorcLo, ILLINOIS 62706 * 217-72-I090   TOO 217-785-2771 * FAX 27-7 5-253i
100 WeST RANOOLPH STREE - CIcao. ILLINOIS 60601 * 312-814-3000- TOO 312-814-7123 * FAX 312-a14-3806


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