Gas Use Tax (7574)

Municipal Code Reference: 3-41
CAPS Code Reference: 1002920051305
Tax Return Form Code: Form 7574
Procedure: The Chicago Gas Use Tax applies to businesses who purchase gas from sellers who are not subject to either Distributor or Reseller Occupation Taxes.
Tax Base: 6.3 cents per therm
Exemptions, Deductions and Credits: The Gas Use Tax does not apply to:
  • Governmental bodies
  • Gas utilities
  • Persons purchasing gas for vehicle use
Rulings and Procedures: None

Businesses registered for Gas Use Tax with the Chicago Department of Finance.