86 Ill. Adm. Code 470.165
Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
Section 470.165 Services
Furnished the State of Illinois, its Departments, Agencies, Counties,
Municipalities or Other Political Subdivisions
Taxpayers are liable for tax
with respect to gross receipts from the furnishing of gas to the State of
Illinois, its Departments, agencies, counties, municipalities, school
districts, or other political subdivisions for use or consumption and not for
resale.