Ill. Admin. Code tit. 86 § 510.165
Current through Register Vol. 48, No. 50, December 13, 2024
Taxpayers are liable for tax with respect to the distribution of electricity to the State of Illinois, its Departments, agencies, counties, municipalities (other than municipal corporations owning and operating a local transportation system for public service in this State), school districts, or other political subdivisions for use or consumption and not for resale.
Ill. Admin. Code tit. 86, § 510.165