For more detailed information including Illinois law references, please see the Department of Revenue web site.
The Gas Tax Act is imposed on persons who distribute, supply, furnish, or sell natural gas for use or consumption (not for resale). Propane gas is taxed under this act providing it is delivered by pipeline to the consumer.
The Gas Use Tax Act is imposed on persons who purchase natural gas from outside of Illinois for their own use (not for resale) and elect to become a self assessor.
Note: Municipalities may impose a tax on persons engaged in the business of distributing, supplying, furnishing, or selling natural gas for use or consumption (and not for resale) within the corporate limits of the municipality. The rate cannot exceed 5 percent of gross receipts (8 percent in cities with populations greater than 500,000). The Department of Revenue does not collect these locally imposed taxes. |
