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1995 Illinois Attorney General Reports and Opinions 1 (1995)

handle is hein.sag/sagil0017 and id is 1 raw text is: ROLAND W. BURRIS ATTORNEY GENERAL STATE OF ILLINOIS January 4, 1995 FILE NO. 95-001 REVENUE: Applicability of Gas Revenue Tax to Interstate Sales of Gas for Use or Consumption Raymond T. Wagner, Jr. Director Illinois Department o 101 West Jefferson Springfield, Illin /o Dear Mr. W cont ing Grenv 1 1 rein you inquire concerning the opinion issued by Attorney General dated September 28, 1959, which relates to the appfteabikty of section 2 of the Gas Revenue Tax Act (see 35 ILCS 615/2 (West 1992)) to interstate sales of natural gas for use or consumption. Section 2 provides, in pertinent part: A tax is imposed upon persons engaged in the business of distributing, supplying, furnishing or selling gas to persons for use or consumption and not for resale at the rate of 2.4 cents per therm of all gas which is so distributed, supplied, furnished, sold or transported to or for each customer in the course of such business, or 5% of the gross receipts received from each customer from such business, whichever is the lower rate as applied to each customer for that customer's 500 SouTr SECONO STscEE - SPINorcLo, ILLINOIS 62706 * 217-72-I090 TOO 217-785-2771 * FAX 27-7 5-253i 100 WeST RANOOLPH STREE - CIcao. ILLINOIS 60601 * 312-814-3000- TOO 312-814-7123 * FAX 312-a14-3806 I