Ill. Admin. Code tit. 86, § 470.160 - Sales of Gas to the United States Government
a) Taxpayers are not liable for tax with
respect to their receipts from gas distributed, supplied, furnished or sold to
the United States Government, including its unincorporated departments,
agencies or instrumentalities. This would include sales to the United States
Defense Department , the United States Postal Service and other unincorporated
departments of the Federal Government; the Interstate Commerce Commission, the
Federal Communications Commission, the Deparment of Energy, the Nuclear
Regulatory Commission and other unincorporated commissions of the Federal
Government; the National Transportation Safety Board, the Federal Aviation
Administration, the Department of Transportation, the Federal Reserve Board and
other unincorporated boards of the Federal Government.
b) Taxpayers are, however, liable for tax
with respect to their gross receipts from gas distributed, supplied, furnished
or sold to any agency or instrumentality of the United States Government, which
agency or instrumentality is a corporate entity. This is true even though the
gas may be used in the performance of governmental functions. For example,
receipts from gas distributed, supplied, furnished or sold to Federal Reserve
or National Banks, the Commodity Credit Corporation, the Federal Deposit
Insurance Corporation, the Federal Crop Insurance Corporation or other such
incorporated federal agencies and instrumentalities engaged in the performance
of governmental functions, are subject to tax.
Notes
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