Ill. Admin. Code tit. 86, § 470.150 - Gas Sold to and by Building Operators
a) Persons owning, operating or leasing
buildings, who purchase gas services and rebill them as gas services to
tenants, make the final sale or distribution of the services and become liable
for tax measured by their gross receipts from the distributing, supplying,
furnishing or selling of the services in question. These persons are required,
under the terms of the Act , to file returns and pay tax in the same manner as
any other taxpayer.
b) These
persons shall show receipts from the services separately in their books and
records .
c) In order to enable
persons selling gas to owners, operators or lessees of buildings to report
accurately to the Department the amount of gas services sold for resale and the
amount sold for use or consumption, the owners, operators or lessees should, at
the end of each of their billing periods, report to the supplier the amount of
gas (cubic feet or therms, as the case may be) consumed by the owner or
building operator and not resold to tenants. The owners, operators or lessees
need not report to the Department the amount reported to the
supplier.
d) The sale of these
services to persons owning, operating or leasing buildings constitutes the sale
of services for the purpose of resale, if those persons bill them as gas
services to tenants. The gross receipts from this particular type of sale may
be deducted from receipts by which the seller for resale measures his or her
tax under the Act .
e) Sales by
taxpayers to hotels and like businesses for use or consumption are taxable
sales within the Act .
Notes
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