Ill. Admin. Code tit. 86, § 470.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts

a) Taxpayers should not include in receipts by which they compute their tax liability under the Act any receipts from the sale of tangible personal property for use or consumption with respect to which a tax is imposed under the Retailers' Occupation Tax Act [ 35 ILCS 120 ]. Taxpayers engaged in the sale of stoves, refrigerators, appliances, equipment or other tangible personal property to users or consumers are required to make a separate return under the Retailers' Occupation Tax Act on forms provided for that purpose and to pay the tax as prescribed by that Act. These transactions should not be included in any returns made under the Gas Revenue Tax Act.

b) Receipts that are subject to the Public Utilities Revenue Act [ 220 ILCS 620 ] and receipts that are subject to the Messages Tax Act [ 35 ILCS 610 ] will be reported in separate returns filed under those respective Acts and should not be included in returns filed under the Gas Revenue Tax Act.

Notes

Ill. Admin. Code tit. 86, § 470.195

Amended at 43 Ill. Reg. 7463, effective 6/18/2019