Ill. Admin. Code tit. 86, § 470.170 – Services Furnished to Religious, Scientific, Educational and Charitable Institutions | Midpage
§ 470.170
Ill. Admin. Code tit. 86, § 470.170
Services Furnished to Religious, Scientific, Educational and Charitable Institutions
AUTHORITY: Implementing the Gas Revenue Tax Act [35 ILCS 615] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795].DEPARTMENT OF REVENUE
Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to any religious, scientific, educational or charitable institution for use or consumption and not for resale.