Ill. Admin. Code tit. 86, § 510.155 - Transactions in Interstate Commerce
a) The tax is not imposed upon any taxpayer
with respect to any transaction in interstate commerce to the extent that such
transactions may not, under the Constitution and statutes of the United States,
be made the subject of taxation by this State.
b) Insofar as the tax is imposed upon persons
distributing, supplying, furnishing or selling electricity for use or
consumption and not for resale, the following general principles will apply in
determining whether or not transactions are in interstate commerce:
1) Where a taxpayer delivers electricity
through continuous lines from a point in Illinois to a point outside of
Illinois, such transactions are in interstate commerce, and the taxpayer is not
liable for tax with respect to gross receipts therefrom.
2) Where a taxpayer not engaged in business
in this State delivers electricity through continuous lines from a point
outside of Illinois to a point within Illinois, the transaction is in
interstate commerce, and the taxpayer is not liable for tax with respect to his
receipts therefrom. However, if such company is engaged in the business in
Illinois of distributing, supplying, furnishing or selling electricity brought
within this State for use or consumption and not for resale, such transactions
do not constitute interstate commerce, and the tax will apply.
3) Where a taxpayer delivers electricity
through continuous lines from one point in Illinois to a second point within
Illinois, the transaction is not in interstate commerce, and the taxpayer will
be liable for tax with respect to his receipts therefrom. This rule applies
irrespective of the fact that a portion of the continuous lines of the taxpayer
through which electricity passes are situated outside Illinois.
c) Where a taxpayer distributes,
supplies, furnishes or sells electricity to a single customer under a contract
calling for the delivery of electricity partly within Illinois and partly
outside of Illinois, the taxpayer is liable for tax with respect to that
portion of gross receipts from the contract accruing from service furnished
within this State.
Notes
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