Section 511.310  Self-assessing Purchaser Registration and Renewal, $200 Fee

a)         Any purchaser for non-residential electric use may elect to register with the Department as a self-assessing purchaser and to pay the tax imposed by 35 ILCS 640/2-4 directly to the Department, at the rate stated in that Section for self-assessing purchasers, rather than paying the tax to such purchaser's delivering supplier.  [35 ILCS 640/2-10]  Application for a certificate of registration as a self-assessing purchaser shall be made to the Department upon Form REG-1, Illinois Business Registration Application, along with Schedule REG-1-D, Electricity Tax Self-Assessing Purchaser. Applicants must specify on Form REG-1 the date upon which the applicant wishes to become a self-assessing purchaser.  Applicants must provide the properly completed application (Form REG-1 and Schedule REG-1-D) to the Department at least 30 days before the date they wish to become a self-assessing purchaser in order to give the Department sufficient time to process the application and forward a copy of the Schedule REG-1-D to the delivering suppliers listed on that Schedule.

b)         Applicants must identify on Schedule REG-1-D the delivering suppliers and each account with those delivering suppliers upon which the self-assessing purchaser has chosen to pay Electricity Excise Tax directly to the Department.  The Department will then notify those delivering suppliers by sending a photocopy of the applicant's Schedule REG-1-D with a letter stating that the delivering supplier is no longer required to collect tax on those specified accounts.  An applicant must complete separate Schedule REG-1-D for each delivering supplier if the applicant does not wish all of the applicant's account information disclosed to each delivering supplier.

c)         Self-assessing purchasers who want to add additional delivering supplier accounts or delete specific accounts must complete a new Schedule REG-1-D and submit it to the Department at the address listed on that Schedule at least 30 days before the date they wish to begin or cease self-assessing Electricity Excise Tax on those specified accounts.  The Department will then notify those delivering suppliers by sending a photocopy of the applicant's revised Schedule REG-1-D.

d)         Payment of Non-refundable Biennial Fee.  Upon receipt of the application for a certificate of registration in proper form and payment of a non-refundable biennial fee of $200, the Department shall issue to the applicant a certificate of registration that permits the person to whom it was issued to pay the tax incurred under the Law directly to the Department for a period of 2 years.  [35 ILCS 640/2-10]

e)         A certificate of registration under this Section shall be renewed upon application and payment of a non-refundable biennial $200 fee, subject to revocation as provided by the Law, for additional 2-year periods from the date of its expiration unless otherwise notified by the Department.  Application for renewal must be received at least 30 days prior to the expiration date of the registration in order to give the Department sufficient time to process the application and forward a copy of the Schedule REG-1-D to the delivering suppliers listed on that Schedule.  If the Department does not receive the renewal application at least 30 days prior to the expiration date of the registration, the registration will be deemed revoked as provided in Section 511.320 of this Part.  This process for issuing a 30-day notice is necessary in order to give the Department sufficient time to forward a copy of the notice of revocation to the applicable delivering suppliers so that the delivering suppliers can begin collecting tax on the date they are required.

f)         The Department may deny a certificate of registration to any applicant if the owner, any partner, any manager or member of a limited liability company, or a corporate officer of the applicant, is or has been the owner, a partner, a manager or member of a limited liability company, or a corporate officer, of another self-assessing purchaser that is in default for moneys due under the Electricity Excise Tax Law. [35 ILCS 640/2-10]

g)         The Department may refuse to issue, reissue, or renew a certificate of registration authorized to be issued by the Department if a person who is named as the owner, a partner, a corporate officer, or, in the case of a limited liability company, a manager or member, of the applicant on the application for the certificate of registration, is or has been named as the owner, a partner, a corporate officer, or in the case of a limited liability company, a manager or member, on the application for the certificate of registration, permit, or license of a person that is in default for moneys due under the Law or any other tax or fee Act administered by the Department.  For purposes of this Section only, in determining whether a person is in default for moneys due, the Department shall include only amounts established as a final liability within the 23 years prior to the date of the Department's notice of refusal to issue or reissue the certificate of registration, permit, or license.  [20 ILCS 2505/2505-380(b)]

h)         Any person aggrieved by any decision of the Department under this Section may, within 20 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of the Law and then issue its final administrative decision in the matter to such person.  In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given.  Upon the expiration, revocation, or denial of a certificate of registration as a self-assessing purchaser, the Department of Revenue shall provide written notice of the expiration, revocation, or denial of the certificate to the self-assessing purchaser's delivering supplier or suppliers.  [35 ILCS 640/2-10]

(Source:  Amended at 48 Ill. Reg. 17635, effective November 22, 2024)