Ill. Admin. Code tit. 86, § 500.202 - Basis and Rate of Tax Payable by Receivers
a) Except as hereinafter provided, on and
after January 1, 1990 andbefore January 1, 2025, a tax of three-tenths of a
cent per gallon is imposed upon the privilege of being a receiver in this State
of fuel for sale or use.
b) The tax
shall be paid by the receiver in this State who first sells or uses fuel. In
the case of a sale, the tax shall be stated as a separate item on the
invoice.
c) For the purpose of the
tax imposed by this Section, being a receiver of "motor fuel " as defined by
Section
1.1 of the Act , and
aviation fuels, home heating oil and kerosene, but excluding liquified
petroleum gases, is subject to tax without regard to whether the fuel is
intended to be used for operation of motor vehicles on the public highways and
waters. However, no such tax shall be imposed upon the importation or receipt
of aviation fuels and kerosene at airports with over 300,000 operations per
year,for years prior to 1991, and over 170,000 operations per year beginning in
1991,located in a city of more than 1,000,000 inhabitants for sale to or use by
holders of Certificates of Public Convenience and Necessityor foreign air
carrier permits, issued by the United States Department of Transportation, and
their air carrier affiliates, or upon the importation or receipt of aviation
fuels and kerosene at facilities owned or leased by those certificateor
permitholders and used in their activities at an airport described above. In
addition, no such tax shall be imposed upon the importation or receipt of
diesel fuelsold to or usedby a rail carrier, registered pursuant to Section
18c-7201 of the Illinois Vehicle Codeor otherwise recognized by the Illinois
Commerce Commission as a rail carrier, to the extentused directly in railroad
operations. In addition, no such tax shall be imposed when the sale is made
with delivery to a purchaser outside the State or when the sale is made to a
person holding a valid license as a receiver.In addition, no tax shall be
imposed upon diesel fuel consumed or used in the operation of ships, barges, or
vessels, that are used primarily in or for the transportation of property in
interstate commerce for hire on rivers bordering on this State, if the diesel
fuel is delivered by a licensed receiver to the purchaser's barge, ship, or
vessel while it is afloat upon that bordering river.A specific notation thereof
shall be made on the invoices or sales slips covering each sale. (Section 2a of
the Law)
Notes
Amended at 36 Ill. Reg. 6677, effective April 12, 2012
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