Sec. 5-50. Exemptions.

251 words·~1 min read·/il/chapter-35/act-173/5-50

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Sec. 5-50. Exemptions. The tax imposed under this Act shall not apply to:

(1)Gas used by business enterprises located in an enterprise zone certified by the

Department of Commerce and Economic Opportunity pursuant to the Illinois Enterprise Zone Act;

(2)Gas used by governmental bodies, or a corporation, society, association, foundation,

or institution organized and operated exclusively for charitable, religious, or educational purposes. Such use shall not be exempt unless the government body, or corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes has first been issued a tax exemption identification number by the Department of Revenue pursuant to Section 1g of the Retailers' Occupation Tax Act. A limited liability company may qualify for the exemption under this Section only if the limited liability company is organized and operated exclusively for educational purposes.

The term "educational purposes" shall have the same meaning as that set forth in Section 2h of the Retailers' Occupation Tax Act;

(3)Gas used in the production of electric energy. This exemption does not include gas

used in the general maintenance or heating of an electric energy production facility or other structure;

(4)Gas used in a petroleum refinery operation;

(5)Gas purchased by persons for use in liquefaction and fractionation processes that

produce value added natural gas byproducts for resale;

(6)Gas used in the production of anhydrous ammonia and downstream nitrogen fertilizer

products for resale.

The Department may adopt rules to implement the provisions of this Section.