Illinois Compiled Statutes
35 ILCS 173/5-20 (2026)
Self-assessing purchaser registration; certificate of registration
✓ current as of May 2026
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(35 ILCS 173/5-20)
Sec. 5-20.
Self-assessing purchaser registration; certificate of
registration.
Any purchaser who does not elect the alternate tax rate to be paid to a
delivering supplier
shall register with the Department as a self-assessing purchaser and pay the
tax
imposed
by Section 5-10 of this Law directly to the Department at the self-assessing
purchaser
rate.
A purchaser registering as a self-assessing purchaser may not revoke such
registration for at least one year thereafter. Application for a certificate of
registration as
a self-assessing purchaser shall be made to the Department upon forms furnished
by the
Department and shall contain any reasonable information that the Department may
require. The self-assessing purchaser shall be required to disclose the name
of the
delivering supplier or suppliers who are delivering the gas upon which the
self-assessing purchaser will be paying tax directly to the Department.
Upon receipt of the application for a certificate of registration in
proper form, the
Department shall issue to the applicant a certificate of registration as a
self-assessing
purchaser. The applicant shall provide a copy of the certificate of
registration as a self-assessing purchaser to the applicant's delivering
supplier or suppliers.
(Source: P.A. 93-31, eff. 10-1-03.)
Notes of Decisions
Cited in 1
case, 2011–2011 · leading case: Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011).
Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011). “Purchasers can opt to pay the gas use tax in one of two ways: (1) by registering with the Illinois Department of Revenue as a “self-assessing purchaser” and, in so doing, paying the gas use tax directly to the Department at the self-assessing purchaser rate, see 35 ILCS…”
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