093_SB1733enr SB1733 Enrolled LRB093 03177 JLS 03194 b 1 AN ACT in relation to taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 ARTICLE 5 5 Section 5-1. Short title. This Article may be cited as 6 the Gas Use Tax Law. 7 Section 5-5. Definitions. For purposes of this Law: 8 "Delivering supplier" means any person engaged in the 9 business of delivering gas to persons for use or consumption 10 and not for resale, and who, in any case where more than one 11 person participates in the delivery of gas to a specific 12 purchaser, is the last of the suppliers engaged in delivering 13 the gas prior to its receipt by the purchaser. 14 "Delivering supplier maintaining a place of business in 15 this State", or any like term, means any delivering supplier 16 having or maintaining within this State, directly or by a 17 subsidiary, an office, distribution facility, sales office, 18 or other place of business, or any employee, agent, or other 19 representative operating within this State under the 20 authority of such delivering supplier or such delivering 21 supplier's subsidiary, irrespective of whether such place of 22 business or agent or other representative is located in this 23 State permanently or temporarily, or whether such delivering 24 supplier or such delivering supplier's subsidiary is licensed 25 to do business in this State. 26 "Department" means the Department of Revenue of the State 27 of Illinois. 28 "Director" means the Director of Revenue. 29 "Gas" means any gaseous fuel distributed through a 30 pipeline system. SB1733 Enrolled -2- LRB093 03177 JLS 03194 b 1 "Person" means any natural individual, firm, trust, 2 estate, partnership, association, joint stock company, joint 3 adventure, corporation, limited liability company, or a 4 receiver, trustee, guardian, or other representative 5 appointed by order of any court, or any city, town, county, 6 or other political subdivision of this State. 7 "Purchase of out-of-State gas" means a transaction for 8 the purchase of gas from any supplier in a manner that does 9 not subject the seller of that gas to liability under the Gas 10 Revenue Tax Act. 11 "Purchase price" means the consideration paid for the 12 distribution, supply, furnishing, sale, transportation, or 13 delivery of gas to a person for use or consumption and not 14 for resale, and for all services directly related to the 15 production, transportation, or distribution of gas 16 distributed, supplied, furnished, sold, transmitted, or 17 delivered for use or consumption, including cash, services, 18 and property of every kind and nature. However, "purchase 19 price" shall not include consideration paid for: 20 (i) Any charge for a dishonored check. 21 (ii) Any finance or credit charge, penalty, charge 22 for delayed payment, or discount for prompt payment. 23 (iii) Any charge for reconnection of service or for 24 replacement or relocation of facilities. 25 (iv) Any advance or contribution in aid of 26 construction. 27 (v) Repair, inspection, or servicing of equipment 28 located on customer premises. 29 (vi) Leasing or rental of equipment, the leasing or 30 rental of which is not necessary to furnishing, 31 supplying, or selling gas. 32 (vii) Any purchase by a purchaser if the supplier 33 is prohibited by federal or State constitution, treaty, 34 convention, statute, or court decision from recovering SB1733 Enrolled -3- LRB093 03177 JLS 03194 b 1 the related tax liability from such purchaser. 2 (viii) Any amounts added to purchasers' bills 3 because of changes made pursuant to the tax imposed by 4 this Law. 5 In case credit is extended, the amount thereof shall be 6 included only as and when payments are received. 7 "Purchaser" means any person who acquires the ownership 8 of gas for use or consumption, and not for resale, for a 9 valuable consideration. 10 "Self-assessing purchaser" means a purchaser of gas for 11 use or consumption that is required to be registered with the 12 Department and is responsible for filing returns and paying 13 the tax imposed under this Law directly to the Department. 14 "Use" means the exercise by any person of any right or 15 power over gas incident to the ownership of that gas, except 16 that it does not include the sale of gas in the regular 17 course of business. 18 Section 5-10. Imposition of tax. Beginning October 1, 19 2003, a tax is imposed upon the privilege of using in this 20 State gas obtained in a purchase of out-of-state gas at the 21 rate of 2.4 cents per therm or 5% of the purchase price for 22 the billing period, whichever is the lower rate. Such tax 23 rate shall be referred to as the "self-assessing purchaser 24 tax rate". Beginning with bills issued by delivering 25 suppliers on and after October 1, 2003, purchasers may elect 26 an alternative tax rate of 2.4 cents per therm to be paid 27 under the provisions of Section 5-15 of this Law to a 28 delivering supplier maintaining a place of business in this 29 State. Such tax rate shall be referred to as the "alternate 30 tax rate". The tax imposed under this Section shall not apply 31 to gas used by business enterprises certified under Section 32 9-222.1 of the Public Utilities Act, as amended, to the 33 extent of such exemption and during the period of time SB1733 Enrolled -4- LRB093 03177 JLS 03194 b 1 specified by the Department of Commerce and Community 2 Affairs. 3 Section 5-15. Collection of Gas Use Tax; relief of duty. 4 Beginning with bills issued on and after October 1, 2003, a 5 delivering supplier maintaining a place of business in this 6 State shall collect, from the purchasers who have elected the 7 alternate tax rate provided in Section 5-10 of this Law, the 8 tax that is imposed by this Law at the alternate 2.4 cents 9 per therm rate. The tax imposed at the alternate tax rate by 10 this Law shall, when collected, be stated as a distinct and 11 separate item apart from the selling price of the gas. The 12 tax collected by any delivering supplier shall constitute a 13 debt owed by that person to this State. Upon receipt by a 14 delivering supplier of a copy of a certificate of 15 registration issued to a self-assessing purchaser under 16 Section 5-20 of this Law, that delivering supplier is 17 relieved of the duty to collect the alternate tax from that 18 self-assessing purchaser beginning with bills issued to that 19 self-assessing purchaser 30 or more days after receipt of the 20 copy of that certificate of registration. 21 Section 5-20. Self-assessing purchaser registration; 22 certificate of registration. Any purchaser who does not elect 23 the alternate tax rate to be paid to a delivering supplier 24 shall register with the Department as a self-assessing 25 purchaser and pay the tax imposed by Section 5-10 of this Law 26 directly to the Department at the self-assessing purchaser 27 rate. 28 A purchaser registering as a self-assessing purchaser may 29 not revoke such registration for at least one year 30 thereafter. Application for a certificate of registration as 31 a self-assessing purchaser shall be made to the Department 32 upon forms furnished by the Department and shall contain any SB1733 Enrolled -5- LRB093 03177 JLS 03194 b 1 reasonable information that the Department may require. The 2 self-assessing purchaser shall be required to disclose the 3 name of the delivering supplier or suppliers who are 4 delivering the gas upon which the self-assessing purchaser 5 will be paying tax directly to the Department. 6 Upon receipt of the application for a certificate of 7 registration in proper form, the Department shall issue to 8 the applicant a certificate of registration as a 9 self-assessing purchaser. The applicant shall provide a copy 10 of the certificate of registration as a self-assessing 11 purchaser to the applicant's delivering supplier or 12 suppliers. 13 Section 5-25. Self-assessing purchaser; direct return 14 and payment of tax. Except for purchasers who have chosen the 15 alternate tax rate to be paid to a delivering supplier 16 maintaining a place of business in this State, the tax 17 imposed in Section 5-10 of this Law shall be paid to the 18 Department directly by each self-assessing purchaser who is 19 subject to the tax imposed by this Law. Each self-assessing 20 purchaser shall, on or before the 15th day of each month, 21 make a return to the Department for the preceding calendar 22 month, stating the following: 23 (1) His or her name and principal address. 24 (2) The total number of therms used by him or her 25 during the preceding calendar month and upon the basis of 26 which the tax is imposed. 27 (3) The purchase price of gas used by him or her 28 during the preceding calendar month and upon the basis of 29 which the tax is imposed. 30 (4) Amount of tax (computed upon items 2 and 3). 31 (5) Such other reasonable information as the 32 Department may require. 33 In making such return, the self-assessing purchaser may SB1733 Enrolled -6- LRB093 03177 JLS 03194 b 1 use any reasonable method to derive reportable "therms" and 2 "purchase price" from his or her billing and payment records. 3 If the average monthly liability of the self-assessing 4 purchaser to the Department does not exceed $100, the 5 Department may authorize his or her returns to be filed on a 6 quarter-annual basis, with the return for January, February, 7 and March of a given year being due by April 30 of such year; 8 with the return for April, May, and June of a given year 9 being due by July 31 of such year; with the return for July, 10 August, and September of a given year being due by October 31 11 of such year; and with the return for October, November, and 12 December of a given year being due by January 31 of the 13 following year. 14 If the average monthly liability of the self-assessing 15 purchaser to the Department does not exceed $20, the 16 Department may authorize his or her returns to be filed on a 17 annual basis, with the return for a given year being due by 18 January 31 of the following year. 19 Such quarter-annual and annual returns, as to form and 20 substance, shall be subject to the same requirements as 21 monthly returns. 22 Notwithstanding any other provision in this Law 23 concerning the time within which a self-assessing purchaser 24 may file his or her return, in the case of any such 25 self-assessing purchaser who ceases to engage in a kind of 26 business which makes him or her responsible for filing 27 returns under this Law, such person shall file a final return 28 under this Law with the Department not more than one month 29 after discontinuing such business. 30 Each self-assessing purchaser whose average monthly 31 liability to the Department under this Law was $10,000 or 32 more during the preceding calendar year, excluding the month 33 of highest liability and the month of lowest liability in 34 such calendar year, and who is not operated by a unit of SB1733 Enrolled -7- LRB093 03177 JLS 03194 b 1 local government, shall make estimated payments to the 2 Department on or before the 7th, 15th, 22nd, and last day of 3 the month during which tax liability to the Department is 4 incurred in an amount not less than the lower of either 22.5% 5 of such person's actual tax liability for the month or 25% of 6 such person's actual tax liability for the same calendar 7 month of the preceding year. The amount of such 8 quarter-monthly payments shall be credited against the final 9 tax liability of the self-assessing purchaser's return for 10 that month. Any outstanding credit, approved by the 11 Department, arising from the self-assessing purchaser's 12 overpayment of his or her final tax liability for any month 13 may be applied to reduce the amount of any subsequent 14 quarter-monthly payment or credited against the final tax 15 liability of such self-assessing purchaser's return for any 16 subsequent month. If any quarter-monthly payment is not paid 17 at the time or in the amount required by this Section, such 18 person shall be liable for penalty and interest on the 19 difference between the minimum amount due as a payment and 20 the amount of such payment actually and timely paid, except 21 insofar as such person has previously made payments for that 22 month to the Department in excess of the minimum payments 23 previously due. 24 The self-assessing purchaser making the return provided 25 for in this Section shall, at the time of making such return, 26 pay to the Department the amount of tax imposed by this Law. 27 All moneys received by the Department under this Law shall be 28 paid into the General Revenue Fund in the State treasury. 29 Section 5-30. Registration of delivering suppliers. A 30 delivering supplier maintaining a place of business in this 31 State who engages in the delivery of gas in this State shall 32 register with the Department. A delivering supplier, if 33 required to register under the Gas Revenue Tax Act, need not SB1733 Enrolled -8- LRB093 03177 JLS 03194 b 1 obtain an additional certificate of registration under this 2 Law, but shall be deemed to be sufficiently registered by 3 virtue of his being registered under the Gas Revenue Tax Act. 4 Application for a certificate of registration shall be made 5 to the Department upon forms furnished by the Department and 6 shall contain any reasonable information the Department may 7 require. Upon receipt of the application for a certificate of 8 registration in proper form, the Department shall issue to 9 the applicant a certificate of registration. The Department 10 may deny a certificate of registration to any applicant if 11 such applicant is in default for moneys due under this Law. 12 Any person aggrieved by any decision of the Department under 13 this Section may, within 20 days after notice of such 14 decision, protest and request a hearing, whereupon the 15 Department shall give notice to such person of the time and 16 place fixed for such hearing and shall hold a hearing in 17 conformity with the provisions of this Law and then issue its 18 final administrative decision in the matter to such person. 19 In the absence of such a protest within 20 days, the 20 Department's decision shall become final without any further 21 determination being made or notice given. 22 Section 5-35. Return and payment of tax by delivering 23 supplier. Each delivering supplier who is required under 24 Section 5-15 to collect the tax imposed by this Law shall 25 make a return to the Department on or before the 15th day of 26 each month for the preceding calendar month stating the 27 following: 28 (1) His or her name. 29 (2) The address of his or her principal place of 30 business and the address of the principal place of 31 business (if that is a different address) from which he 32 or she engages in the business of delivering gas to 33 persons for use or consumption and not for resale. SB1733 Enrolled -9- LRB093 03177 JLS 03194 b 1 (3) The total number of therms of gas delivered to 2 purchasers during the preceding calendar month and upon 3 the basis of which the tax is imposed. 4 (4) Amount of tax computed upon item 3. 5 (5) Such other reasonable information as the 6 Department may require. 7 In making such return the person engaged in the business 8 of delivering gas to persons for use or consumption and not 9 for resale may use any reasonable method to derive reportable 10 "therms" from his or her billing and payment records. 11 If the average monthly liability to the Department of the 12 delivering supplier does not exceed $100, the Department may 13 authorize his or her returns to be filed on a quarter-annual 14 basis, with the return for January, February, and March of a 15 given year being due by April 30 of such year; with the 16 return for April, May, and June of a given year being due by 17 July 31 of such year; with the return for July, August, and 18 September of a given year being due by October 31 of such 19 year; and with the return for October, November, and December 20 of a given year being due by January 31 of the following 21 year. 22 If the average monthly liability to the Department of the 23 delivering supplier does not exceed $20, the Department may 24 authorize his or her returns to be filed on an annual basis, 25 with the return for a given year being due by January 31 of 26 the following year. 27 Such quarter-annual and annual returns, as to form and 28 substance, shall be subject to the same requirements as 29 monthly returns. 30 Notwithstanding any other provision in this Law 31 concerning the time within which a delivering supplier may 32 file his or her return, in the case of any delivering 33 supplier who ceases to engage in a kind of business that 34 makes him or her responsible for filing returns under this SB1733 Enrolled -10- LRB093 03177 JLS 03194 b 1 Law, such delivering supplier shall file a final return under 2 this Law with the Department not more than one month after 3 discontinuing such business. 4 Each delivering supplier whose average monthly liability 5 to the Department under this Law was $10,000 or more during 6 the preceding calendar year, excluding the month of highest 7 liability and the month of lowest liability in such calendar 8 year, and who is not operated by a unit of local government, 9 shall make estimated payments to the Department on or before 10 the 7th, 15th, 22nd, and last day of the month during which 11 tax liability to the Department is incurred in an amount not 12 less than the lower of either 22.5% of such person's actual 13 tax liability for the month or 25% of such person's actual 14 tax liability for the same calendar month of the preceding 15 year. The amount of such quarter-monthly payments shall be 16 credited against the final tax liability of such person's 17 return for that month. Any outstanding credit, approved by 18 the Department, arising from such person's overpayment of his 19 or her final tax liability for any month may be applied to 20 reduce the amount of any subsequent quarter-monthly payment 21 or credited against the final tax liability of such person's 22 return for any subsequent month. If any quarter-monthly 23 payment is not paid at the time or in the amount required by 24 this Section, such person shall be liable for penalty and 25 interest on the difference between the minimum amount due as 26 a payment and the amount of such payment actually and timely 27 paid, except insofar as such person has previously made 28 payments for that month to the Department in excess of the 29 minimum payments previously due. 30 The delivering supplier making the return provided for in 31 this Section shall, at the time of making such return, pay to 32 the Department the amount of tax imposed by this Law. All 33 moneys received by the Department under this Law shall be 34 paid into the General Revenue Fund in the State treasury. SB1733 Enrolled -11- LRB093 03177 JLS 03194 b 1 Section 5-40. Incorporation of applicable Sections. The 2 Department shall have full power to administer and enforce 3 this Law; to collect all taxes, penalties, and interest due 4 hereunder; to dispose of taxes, penalties, and interest so 5 collected in the manner hereinafter provided; and to 6 determine all rights to credit memoranda or refunds arising 7 on account of the erroneous payment of tax, penalty, or 8 interest hereunder. In the administration of, and compliance 9 with, this Section, the Department and persons who are 10 subject to this Section shall have the same rights, remedies, 11 privileges, immunities, powers, and duties, be subject to the 12 same conditions, restrictions, limitations, penalties, and 13 definitions of terms, and employ the same modes of procedure, 14 as are prescribed in Sections 2, 4, 5, 6, 7, 9 (except 15 provisions relating to transaction returns and except that 16 the due date for returns shall be the 15th day of each month 17 for the preceding calendar month), 10, 11, 12, 12a, 12b, 13, 18 14, 15, 18, 19, 20, 21, and 22 of the Use Tax Act, and are 19 not inconsistent with this Section, as fully as if those 20 provisions were set forth herein. 21 Section 5-45. Multistate exemption. To prevent actual 22 multi-state taxation of the privilege that is subject to 23 taxation under this Law, any purchaser, upon proof that 24 purchaser has paid a tax in another state on such event, 25 shall be allowed a credit against the tax imposed by this 26 Law, to the extent of the amount of the tax properly due and 27 paid in the other state. 28 Section 5-50. Exemptions. The tax imposed under this Act 29 shall not apply to: 30 (1) Gas used by business enterprises located in an 31 enterprise zone certified by the Department of Commerce 32 and Economic Opportunity pursuant to the Illinois SB1733 Enrolled -12- LRB093 03177 JLS 03194 b 1 Enterprise Zone Act; 2 (2) Gas used by governmental bodies, or a 3 corporation, society, association, foundation, or 4 institution organized and operated exclusively for 5 charitable, religious, or educational purposes. Such use 6 shall not be exempt unless the government body, or 7 corporation, society, association, foundation, or 8 institution organized and operated exclusively for 9 charitable, religious, or educational purposes has first 10 been issued a tax exemption identification number by the 11 Department of Revenue pursuant to Section 1g of the 12 Retailers' Occupation Tax Act. A limited liability 13 company may qualify for the exemption under this Section 14 only if the limited liability company is organized and 15 operated exclusively for educational purposes. The term 16 "educational purposes" shall have the same meaning as 17 that set forth in Section 2h of the Retailers' Occupation 18 Tax Act; 19 (3) Gas used in the production of electric energy. 20 This exemption does not include gas used in the general 21 maintenance or heating of an electric energy production 22 facility or other structure; 23 (4) Gas used in a petroleum refinery operation; 24 (5) Gas purchased by persons for use in 25 liquefaction and fractionation processes that produce 26 value added natural gas byproducts for resale; 27 (6) Gas used in the production of anhydrous ammonia 28 and downstream nitrogen fertilizer products for resale. 29 The Department may adopt rules to implement the 30 provisions of this Section. 31 Section 5-905. The Gas Revenue Tax Act is amended by 32 changing Sections 1 and 2 as follows: SB1733 Enrolled -13- LRB093 03177 JLS 03194 b 1 (35 ILCS 615/1) (from Ch. 120, par. 467.16) 2 Sec. 1. For the purposes of this Act: "Gross receipts" 3 means the consideration received for gas distributed, 4 supplied, furnished or sold to persons for use or consumption 5 and not for resale, and for all services (including the 6 transportation or storage of gas for an end-user) rendered in 7 connection therewith, and shall include cash, services and 8 property of every kind or nature, and shall be determined 9 without any deduction on account of the cost of the service, 10 product or commodity supplied, the cost of materials used, 11 labor or service costs, or any other expense whatsoever. 12 However, "gross receipts" shall not include receipts from: 13 (i) any minimum or other charge for gas or gas 14 service where the customer has taken no therms of gas; 15 (ii) any charge for a dishonored check; 16 (iii) any finance or credit charge, penalty or 17 charge for delayed payment, or discount for prompt 18 payment; 19 (iv) any charge for reconnection of service or for 20 replacement or relocation of facilities; 21 (v) any advance or contribution in aid of 22 construction; 23 (vi) repair, inspection or servicing of equipment 24 located on customer premises; 25 (vii) leasing or rental of equipment, the leasing 26 or rental of which is not necessary to distributing, 27 furnishing, supplying, selling, transporting or storing 28 gas; 29 (viii) any sale to a customer if the taxpayer is 30 prohibited by federal or State constitution, treaty, 31 convention, statute or court decision from recovering the 32 related tax liability from such customer; 33 (ix) any charges added to customers' bills pursuant 34 to the provisions of Section 9-221 or Section 9-222 of SB1733 Enrolled -14- LRB093 03177 JLS 03194 b 1 the Public Utilities Act, as amended, or any charges 2 added to customers' bills by taxpayers who are not 3 subject to rate regulation by the Illinois Commerce 4 Commission for the purpose of recovering any of the tax 5 liabilities or other amounts specified in such provisions 6 of such Act; and 7 (x) prior to October 1, 2003, any charge for gas or 8 gas services to a customer who acquired contractual 9 rights for the direct purchase of gas or gas services 10 originating from an out-of-state supplier or source on or 11 before March 1, 1995, except for those charges solely 12 related to the local distribution of gas by a public 13 utility. This exemption includes any charge for gas or 14 gas service, except for those charges solely related to 15 the local distribution of gas by a public utility, to a 16 customer who maintained an account with a public utility 17 (as defined in Section 3-105 of the Public Utilities Act) 18 for the transportation of customer-owned gas on or before 19 March 1, 1995. The provisions of this amendatory Act of 20 1997 are intended to clarify, rather than change, 21 existing law as to the meaning and scope of this 22 exemption. This exemption (x) expires on September 30, 23 2003. 24 In case credit is extended, the amount thereof shall be 25 included only as and when payments are received. 26 "Gross receipts" shall not include consideration received 27 from business enterprises certified under Section 9-222.1 of 28 the Public Utilities Act, as amended, to the extent of such 29 exemption and during the period of time specified by the 30 Department of Commerce and Community Affairs. 31 "Department" means the Department of Revenue of the State 32 of Illinois. 33 "Director" means the Director of Revenue for the 34 Department of Revenue of the State of Illinois. SB1733 Enrolled -15- LRB093 03177 JLS 03194 b 1 "Taxpayer" means a person engaged in the business of 2 distributing, supplying, furnishing or selling gas for use or 3 consumption and not for resale. 4 "Person" means any natural individual, firm, trust, 5 estate, partnership, association, joint stock company, joint 6 adventure, corporation, limited liability company, or a 7 receiver, trustee, guardian or other representative appointed 8 by order of any court, or any city, town, county or other 9 political subdivision of this State. 10 "Invested capital" means that amount equal to (i) the 11 average of the balances at the beginning and end of each 12 taxable period of the taxpayer's total stockholder's equity 13 and total long-term debt, less investments in and advances to 14 all corporations, as set forth on the balance sheets included 15 in the taxpayer's annual report to the Illinois Commerce 16 Commission for the taxable period; (ii) multiplied by a 17 fraction determined under Sections 301 and 304(a) of the 18 "Illinois Income Tax Act" and reported on the Illinois income 19 tax return for the taxable period ending in or with the 20 taxable period in question. However, notwithstanding the 21 income tax return reporting requirement stated above, 22 beginning July 1, 1979, no taxpayer's denominators used to 23 compute the sales, property or payroll factors under 24 subsection (a) of Section 304 of the Illinois Income Tax Act 25 shall include payroll, property or sales of any corporate 26 entity other than the taxpayer for the purposes of 27 determining an allocation for the invested capital tax. This 28 amendatory Act of 1982, Public Act 82-1024, is not intended 29 to and does not make any change in the meaning of any 30 provision of this Act, it having been the intent of the 31 General Assembly in initially enacting the definition of 32 "invested capital" to provide for apportionment of the 33 invested capital of each company, based solely upon the 34 sales, property and payroll of that company. SB1733 Enrolled -16- LRB093 03177 JLS 03194 b 1 "Taxable period" means each period which ends after the 2 effective date of this Act and which is covered by an annual 3 report filed by the taxpayer with the Illinois Commerce 4 Commission. 5 (Source: P.A. 89-417, eff. 1-1-96; 90-16, eff. 6-16-97.) 6 (35 ILCS 615/2) (from Ch. 120, par. 467.17) 7 Sec. 2. A tax is imposed upon persons engaged in the 8 business of distributing, supplying, furnishing or selling 9 gas to persons for use or consumption and not for resale at 10 the rate of 2.4 cents per therm of all gas which is so 11 distributed, supplied, furnished, sold or transported to or 12 for each customer in the course of such business, or 5% of 13 the gross receipts received from each customer from such 14 business, whichever is the lower rate as applied to each 15 customer for that customer's billing period, provided that 16 any change in rate imposed by this amendatory Act of 1985 17 shall become effective only with bills having a meter reading 18 date on or after January 1, 1986. However, such taxes are not 19 imposed with respect to any business in interstate commerce, 20 or otherwise to the extent to which such business may not, 21 under the Constitution and statutes of the United States, be 22 made the subject of taxation by this State. 23 Nothing in this amendatory Act of 1985 shall impose a tax 24 with respect to any transaction with respect to which no tax 25 was imposed immediately preceding the effective date of this 26 amendatory Act of 1985. 27 Beginning with bills issued to customers on and after 28 October 1, 2003, no tax shall be imposed under this Act on 29 transactions with customers who incur a tax liability under 30 the Gas Use Tax Law. 31 (Source: P.A. 84-307; 84-1093.) 32 Section 5-999. Effective date. This Act takes effect on SB1733 Enrolled -17- LRB093 03177 JLS 03194 b 1 October 1, 2003.