Ill. Admin. Code tit. 86, § 510.160 - Sales of Electricity to the United States Government
a) Taxpayers are not liable for tax with
respect to their receipts from electricity distributed, supplied, furnished or
sold to the United States Government, its unincorporated departments, agencies
or instrumentalities. This would include sales to the United States Defense
Department, the United States Post Office Department and other unincorporated
departments of the Federal Government; the Interstate Commerce Commission, the
Federal Communications Commission, and other unincorporated commissions of the
Federal Government; the Civil Aeronautics Board, the Federal Reserve Board and
other unincorporated boards of the Federal Government, etc.
b) Taxpayers are, however, liable for tax
with respect to their gross receipts from electricity distributed, supplied,
furnished or sold to any agency or instrumentality of the United States
Government, which agency or instrumentality is a corporate entity. This is true
even though such electricity may be used in the performance of governmental
functions. For example, receipts from electricity distributed, supplied,
furnished or sold to Federal Reserve or National Banks, the Commodity Credit
Corporation, the Federal Deposit Insurance Corporation, the Federal Crop
Insurance Corporation or other such incorporated Federal agencies and
instrumentalities engaged in the performance of governmental functions, are
subject to tax.
Notes
Amended at 16 Ill. Reg. 5990, effective March 31, 1992
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