Illinois Compiled Statutes
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35 ILCS 640/2-10
(35 ILCS 640/2-10)
Election and registration to be self-assessing purchaser.
Any purchaser for non-residential electric
may elect to register with the
Department as a self-assessing purchaser and to pay the tax
imposed by Section 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.
The election by a purchaser to register as a self-assessing
purchaser may not be revoked by the purchaser for at least 2 years thereafter.
A purchaser who revokes his or her
registration as a self-assessing purchaser shall not
thereafter be permitted to register as a self-assessing
purchaser within the succeeding 2 years. A self-assessing
purchaser shall renew his or her registration every 2 years,
or the registration shall be deemed to be revoked.
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 the Department
may require. The self-assessing purchaser shall be required to disclose the
name of the delivering supplier or suppliers and each account numbers for
which the self-assessing purchaser elects to pay the tax imposed by Section
2-4 directly to the Department. 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 this Law directly to the Department for a period
of 2 years. The Department shall notify the delivering supplier or suppliers
that the applicant has been registered as a self-assessing purchaser for the
accounts listed by the self-assessing purchaser. 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 this Law, for additional 2-year periods from the date of its
expiration unless otherwise notified by the Department.
Upon notification by the Department that an applicant has been
registered as a self-assessing purchaser, the delivering supplier is no longer
required to collect the tax imposed by this Act for the accounts specifically
listed by the self-assessing purchaser, until the delivering supplier is
notified by the Department as set forth below that the self-assessing
purchaser's certificate of registration has been expired, revoked, or
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 this Law.
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 this 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
of the expiration, revocation, or denial of the certificate to the
self-assessing purchaser's delivering supplier or suppliers.
(Source: P.A. 99-642, eff. 7-28-16.)