- The Illinois Department of Revenue ruled that equipment used to produce renewable natural gas from biogas is not exempt from Retailers’ Occupation Tax (ROT).
- The company’s process of cleaning and refining landfill gas to pipeline-quality renewable natural gas is considered similar to the treatment of fossil natural gas.
- Illinois law specifically excludes machinery used in the generation or treatment of gas for sale via pipelines from the manufacturing exemption.
- Therefore, machinery and consumables used in this process do not qualify for the Illinois manufacturing exemption.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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