What happened to Illinois GIL ST 10-0039-GIL on the air-carrier fuel exemption for flights involving a United States possession?

Plain-English summary

ST 10-0039-GIL was rescinded effective July 27, 2010. The Department said it had agreed to reconsider whether a possession of the United States was a "location outside the United States" for an exemption covering fuel and petroleum products certified for an air carrier's flight destined for or returning from a location outside the United States.

The letter promised to contact the recipient after reconsideration. It did not state a new interpretation, approve the exemption, or deny it.

What this means for you

ST 10-0055-GIL is a status notice, not substantive guidance on the exemption. It establishes that the earlier GIL was no longer effective and that the issue remained unresolved in this document.

Common questions

Q: Can ST 10-0039-GIL still be relied on?
A: No. The Department expressly rescinded it effective July 27, 2010.

Q: Did ST 10-0055-GIL decide whether a U.S. possession is outside the United States?
A: No. It only announced reconsideration.

Citations and references

• 35 ILCS 102/2-5(22), as printed in the GIL

Subject

Miscellaneous

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2010.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2010/st-10-0055.pdf

Original ruling text

ST 10-0055-GIL 07/27/2010 MISCELLANEOUS
This letter rescinds the General Information Letter issued May 5, 2010 (ST 10-0039-GIL)
effective July 27, 2010. (This is a GIL.)

July 27, 2010

Dear Xxxxx:
In response to your letter dated March 9, 2010, the Department issued you a letter dated May
5, 2010 (ST 10-0039-GIL). We wanted to inform you that General Information Letter (ST 10-0039GIL) is hereby rescinded effective July 27, 2010.
The Department has been asked to reconsider whether a possession of the United States is
considered a “location outside the United States” for purposes of the exemption from Retailers’
Occupation Tax for “[f]uel and petroleum products sold to or used by an air carrier, certified by the
carrier to be used for consumption, shipment, or storage in the conduct of its business as an air
common carrier, for a flight destined for or returning from a location or locations outside the United
States.” 35 ILCS 102/2-5(22). The Department has agreed to reconsider its position. Once the
Department concludes its reconsideration of this issue, the Department will contact you.
Very truly yours,

Debra M. Boggess
Associate Counsel
DMB:msk