(35 ILCS 640/Art. I heading) ARTICLE I
(Amendatory provisions; inseverability)
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(35 ILCS 640/15)
Sec. 15.
If any
provision added by this amendatory Act of 1997 is held invalid, this entire
amendatory Act of 1997 shall be deemed
invalid, and the provisions of Section 1.31, "Severability", of the Statute on
Statutes are hereby expressly declared not applicable to this amendatory Act of
1997; provided,
however (i) that any contracts entered into and performed, transactions
completed, orders issued, services provided, billings rendered, or payments
made
in accordance with the provisions of this amendatory Act of 1997, other than as
provided in clause
(ii) below, prior to the date of the determination of such invalidity, shall
not thereby be rendered invalid; (ii) that no presumption as to the validity or
invalidity of any contracts, transactions, orders, billings, or payments
pursuant to Article XVIII of the Public Utilities Act shall result from a
determination of invalidity of this amendatory Act of 1997; and (iii) that the
provisions of
proviso (i) shall not be deemed to preserve the validity of any executory
contracts or transactions, of any actions to be taken pursuant to orders
issued, or of any services to be performed, billings to be rendered, or
payments
to be made, pursuant to provisions of this amendatory Act of 1997 subsequent to
the date of
determination of such invalidity.
(Source: P.A. 90-561, eff. 12-16-97.)
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(35 ILCS 640/Art. 2 heading) ARTICLE 2
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(35 ILCS 640/2-1)
Sec. 2-1.
Short title.
This Article may be cited as the
Electricity Excise Tax Law.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-2)
Sec. 2-2.
Findings and intent.
The General Assembly finds
that the deregulation and restructuring of the electric
utility industry in this State mandated and implemented by
this amendatory Act of 1997, including the unbundling of
services and the authorization of competition in the provision
of those services such that consumers may in the future
transact with multiple providers to obtain the services that
were formerly provided by a single franchised monopoly
supplier of electricity, renders the system of taxation
embodied in the Public Utilities Revenue Act impracticable and
infeasible. The General Assembly further finds that the
deregulation and restructuring of the electric utility
industry necessitate changes to the existing system of
taxation in order to preserve revenue neutrality in tax
collections for the State of Illinois, to avoid placing any
supplier engaged in the business of distributing, supplying,
furnishing, selling, transmitting or delivering electricity at
a competitive disadvantage, to minimize additional
administrative costs and burdens of collection, and to avoid
the imposition of increased tax burdens on individual
consumers of electricity, particularly residential electric
users virtually all of whom, pursuant to Section 2 of the
Public Utilities Revenue Act, presently bear the economic
burden of the tax imposed thereunder at the rate of .32 cents
per kilowatt-hour distributed, supplied, furnished, sold,
transmitted or delivered to them. The General Assembly
further finds that to change the current rates at which non-residential users
bear the economic burden of the Public
Utilities Revenue Tax, thereby resulting in increases in the
amount of tax for which non-residential users bear the
economic burden, could impose additional cost burdens on
businesses in this State and adversely affect economic
development and business retention in Illinois unless such
users are provided options for paying an excise tax on the
basis of purchase price. The
General Assembly therefore finds that there is a compelling public need
to modify the system of taxation embodied in the Public
Utilities Revenue Act by repealing the tax imposed by Section
2 of that Act and imposing this electricity excise tax so as
to:
(1) Impose the electricity excise tax on the | ||
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(2) As part of this amendatory Act of 1997, repeal | ||
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(3) Allow non-residential consumers of electricity to | ||
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(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-3)
Sec. 2-3. Definitions. As used in this Law, unless the
context clearly requires otherwise:
(a) "Department" means the Department of Revenue of the
State of Illinois.
(b) "Director" means the Director of the Department of
Revenue of the State of Illinois.
(c) "Person" means any natural individual, firm, trust,
estate, partnership, association, joint stock company, joint
venture, corporation, limited liability company, or a
receiver, trustee, guardian, or other representative appointed
by order of any court, or any city, town, village, county, or
other political subdivision of this State.
(d) "Purchase price" means the consideration paid for
the distribution, supply, furnishing, sale, transmission or
delivery of electricity to a person for non-residential use or
consumption (and for both residential and non-residential use or consumption in
the case of
electricity purchased from a municipal system or electric cooperative described
in subsection (b) of Section 2-4) and not for resale, and for all services
directly
related to the production, transmission or distribution of
electricity distributed, supplied, furnished, sold,
transmitted or delivered for non-residential use or
consumption, and includes transition charges imposed in
accordance with Article XVI of the Public Utilities Act and
instrument funding charges imposed in accordance with Article
XVIII of the Public Utilities Act, as well as cash, services
and property of every kind or nature, and shall be determined
without any deduction on account of the cost of the service,
product or commodity supplied, the cost of materials used,
labor or service costs, or any other expense whatsoever.
However, "purchase price" shall not include consideration paid
for:
(i) any charge for a dishonored check;
(ii) any finance or credit charge, penalty or charge | ||
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(iii) any charge for reconnection of service or for | ||
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(iv) any advance or contribution in aid of | ||
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(v) repair, inspection or servicing of equipment | ||
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(vi) leasing or rental of equipment, the leasing or | ||
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(vii) any purchase by a purchaser if the supplier is | ||
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(viii) any amounts added to purchasers' bills because | ||
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In case credit is extended, the amount thereof
shall be included only as and when payments are made.
"Purchase price" shall not include consideration received
from business enterprises certified under Section 9-222.1 or 9-222.1A of
the Public Utilities Act, as amended, to the extent of such
exemption and during the period of time specified by the
Department of Commerce and Economic Opportunity.
(e) "Purchaser" means any person who acquires electricity
for use or consumption and not for resale, for a valuable
consideration.
(f) "Non-residential electric use" means any use or
consumption of electricity which is not residential electric
use.
(g) "Residential electric use" means electricity used or
consumed at a dwelling of 2 or fewer units, or electricity
for household purposes used or consumed at a building with
multiple dwelling units where the electricity is registered by
a separate meter for each dwelling unit.
(h) "Self-assessing purchaser" means a purchaser for
non-residential electric use who elects to register with and
to pay tax directly to the Department in accordance with
Sections 2-10 and 2-11 of this Law.
(i) "Delivering supplier" means any person engaged in the
business of delivering electricity to persons for use or
consumption and not for resale, but not an entity engaged in the practice of
resale and redistribution of electricity within a building prior to January 2,
1957, and who, in any case where more
than one person participates in the delivery of electricity to
a specific purchaser, is the last of the suppliers engaged in
delivering the electricity prior to its receipt by the
purchaser.
(j) "Delivering supplier maintaining a place of business
in this State", or any like term, means any delivering
supplier having or maintaining within this State, directly or
by a subsidiary, an office, generation facility, transmission
facility, distribution facility, sales office or other place
of business, or any employee, agent or other representative
operating within this State under the authority of such
delivering supplier or such delivering supplier's subsidiary,
irrespective of whether such place of business or agent or
other representative is located in this State permanently or
temporarily, or whether such delivering supplier or such
delivering supplier's subsidiary is licensed to do business in
this State.
(k) "Use" means the exercise by any person of any right
or power over electricity incident to the ownership of that
electricity, except that it does not include the generation,
production, transmission, distribution, delivery or sale of
electricity in the regular course of business or the use of
electricity for such purposes.
(Source: P.A. 94-793, eff. 5-19-06.)
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(35 ILCS 640/2-4) Sec. 2-4. Tax imposed. (a) Except as provided in subsection (b), a tax is imposed on the privilege of using in this State electricity purchased for use or consumption and not for resale, other than by municipal corporations owning and operating a local transportation system for public service, at the following rates per kilowatt-hour delivered to the purchaser: (i) For the first 2000 kilowatt-hours used or | ||
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(ii) For the next 48,000 kilowatt-hours used or | ||
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(iii) For the next 50,000 kilowatt-hours used or | ||
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(iv) For the next 400,000 kilowatt-hours used or | ||
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(v) For the next 500,000 kilowatt-hours used or | ||
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(vi) For the next 2,000,000 kilowatt-hours used or | ||
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(vii) For the next 2,000,000 kilowatt-hours used or | ||
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(viii) For the next 5,000,000 kilowatt-hours used or | ||
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(ix) For the next 10,000,000 kilowatt-hours used or | ||
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(x) For all electricity in excess of 20,000,000 | ||
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Provided, that in lieu of the foregoing rates, the tax is imposed on a self-assessing purchaser at the rate of 5.1% of the self-assessing purchaser's purchase price for all electricity distributed, supplied, furnished, sold, transmitted and delivered to the self-assessing purchaser in a month. (b) A tax is imposed on the privilege of using in this State electricity purchased from a municipal system or electric cooperative, as defined in Article XVII of the Public Utilities Act, which has not made an election as permitted by either Section 17-200 or Section 17-300 of such Act, at the lesser of 0.32 cents per kilowatt hour of all electricity distributed, supplied, furnished, sold, transmitted, and delivered by such municipal system or electric cooperative to the purchaser or 5% of each such purchaser's purchase price for all electricity distributed, supplied, furnished, sold, transmitted, and delivered by such municipal system or electric cooperative to the purchaser, whichever is the lower rate as applied to each purchaser in each billing period. (c) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity by business enterprises certified under Section 9-222.1 or 9-222.1A of the Public Utilities Act, as amended, to the extent of such exemption and during the time specified by the Department of Commerce and Economic Opportunity; or with respect to any transaction in interstate commerce, or otherwise, to the extent to which such transaction may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State. (d) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity at a REV Illinois Project site that has received a certification for tax exemption from the Department of Commerce and Economic Opportunity pursuant to Section 95 of the Reimagining Energy and Vehicles in Illinois Act, to the extent of such exemption, which shall be no more than 10 years. (e) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity at a project site that has received a certification for tax exemption from the Department of Commerce and Economic Opportunity pursuant to the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, to the extent of such exemption, which shall be no more than 10 years. (f) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity at a quantum computing campus that has received a certification for tax exemption from the Department of Commerce and Economic Opportunity pursuant to Section 605-1115 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois to the extent of the exemption and during the period of time specified by the Department of Commerce and Economic Opportunity. (Source: P.A. 102-669, eff. 11-16-21; 102-700, eff. 4-19-22; 102-1125, eff. 2-3-23; 103-595, eff. 6-26-24.) |
(35 ILCS 640/2-5)
Sec. 2-5.
Multistate exemption.
To prevent actual multi-state taxation
of
the privilege that is subject to taxation
under this Law, any purchaser, upon proof that purchaser has
paid a tax in another state on such event, shall be allowed a
credit against the tax imposed by this Law, to the extent of
the amount of the tax properly due and paid in the other
state.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-6)
Sec. 2-6.
Sunset of exemptions, credits and deductions.
The application of every exemption, credit and deduction
against tax imposed by this Law, shall be limited by a
reasonable and appropriate sunset date. A purchaser subject
to the tax imposed by this Law is not entitled to take the
exemption, credit, or deduction beginning on the sunset date
and thereafter. If a reasonable and appropriate sunset date
is not specified in the Public Act that creates the exemption,
credit, or deduction, a purchaser shall not be entitled to take
the exemption, credit, or deduction beginning 5 years after the
effective date of the Public Act creating the exemption,
credit, or deduction and thereafter. The provisions of this
Section shall not apply to the exemption provided by Section 2-5
of this Law.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-7)
Sec. 2-7.
Collection of electricity excise tax.
(a) Beginning with bills for
electricity or electric service issued on and after August 1, 1998, the tax
imposed by this Law shall be collected from the purchaser,
other than a self-assessing purchaser
where the delivering supplier or suppliers are notified by the Department
that the purchaser has been registered as a self-assessing purchaser for the
accounts listed by the self-assessing purchaser as described in Section 2-10 of
this Law,
by
any delivering
supplier maintaining a place of business in this State at the
rates stated in Section 2-4 with respect to the electricity
delivered by such delivering supplier to or for the purchaser,
and shall be remitted to the Department as provided in Section
2-9 of this Law.
All sales to a purchaser are presumed subject to tax
collection unless the Department notifies the
delivering
supplier that the purchaser has been registered as a self-assessing purchaser
for the accounts listed by the self-assessing purchaser as described in
Section 2-10 of this Law. Upon receipt of
notification by the
Department, the delivering supplier is
relieved of all liability for the collection and remittance
of tax from the self-assessing purchaser for which notification was provided
by the Department. The delivering supplier is relieved of
the liability for the collection of the tax from a self-assessing purchaser
until such time as the delivering
supplier is notified in writing by the Department that the
purchaser's certification as a self-assessing purchaser is
no longer in effect.
Delivering suppliers shall collect the tax from
purchasers by adding the tax to the amount of the purchase
price received from the purchaser for delivering electricity
for or to the purchaser.
Where a delivering supplier does not collect the tax from a purchaser, other
than a self-assessing purchaser, as provided herein, such purchaser shall pay
the tax directly to the Department.
(b) The credit allowed to a public utility under Section 8-403.1 of the
Public Utilities Act shall be allowed as a credit against the public utility's
obligation to remit electricity excise tax described in Section 2-9.
(Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98; 90-813, eff.
1-29-99.)
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(35 ILCS 640/2-7.5)
Sec. 2-7.5.
Registration of delivering suppliers.
A person who engages in business as a
delivering supplier of electricity in this State shall register
with the Department.
Application for a certificate of registration shall be made
to the Department upon forms furnished by the Department and
shall contain any reasonable information the Department may
require. Upon receipt of the application for a certificate
of registration in proper form, the Department shall issue
to the applicant a certificate of registration.
The Department may deny a certificate of registration to any
applicant if such applicant
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.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-7.6)
Sec. 2-7.6.
Revocation of certificate of registration.
The Department may, after notice and a hearing as provided
herein, revoke the certificate of registration of any person
who violates any of the provisions of this Law. Before
revocation of a certificate of registration, the Department
shall, within 90 days after non-compliance and at least 7
days prior to the date of the hearing, give the person so
accused notice in writing of the charge against him or her,
and on the date designated shall conduct a hearing upon this
matter. The lapse of such 90 day period shall not preclude
the Department from conducting revocation proceedings at a
later date if necessary. Any hearing held under this
Section shall be conducted by the Director or by
any officer or employee of the Department designated in
writing by the Director.
Upon the hearing of any such proceeding, the Director
or any officer or employee of the Department
designated in writing by the Director may
administer oaths, and the Department may procure by its
subpoena the attendance of witnesses and, by its subpoena
duces tecum, the production of relevant books and papers.
Any circuit court, upon application either of the accused or
of the Department, may, by order duly entered, require the
attendance of witnesses and the production of relevant books
and papers before the Department in any hearing relating to
the revocation of certificates of registration. Upon refusal
or neglect to obey the order of the court, the court may
compel obedience thereof by proceedings for contempt.
The Department may, by application to any circuit
court, obtain an injunction requiring any person who
engages in business as a delivering supplier of electricity to obtain a
certificate of registration.
Upon refusal or
neglect to obey the order of the court, the court may compel
obedience by proceedings for contempt.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-8)
Sec. 2-8.
Tax collected as debt owed to State.
The tax
herein required to be collected by any delivering supplier
maintaining a place of business in this State, and any such
tax collected by that person, shall constitute a debt owed by
that person to this State, provided, that the delivering supplier shall be
allowed credit for such tax related to deliveries of electricity the charges
for which are written off as uncollectible, and provided further, that if such
charges are thereafter collected, the delivering supplier shall be obligated to
remit such tax. For purposes of this Section, any partial payment not
specifically identified by the purchaser shall be deemed to be for the delivery
of electricity.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-9)
Sec. 2-9. Return and payment of tax by delivering
supplier.
Each delivering supplier who is required or authorized to
collect the tax imposed by this Law shall make a return to the
Department on or before the 15th day of each month for the
preceding calendar month stating the following:
(1) The delivering supplier's name.
(2) The address of the delivering supplier's | ||
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(3) The total number of kilowatt-hours which the | ||
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(4) Amount of tax, computed upon Item (3) at the | ||
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(5) An adjustment for uncollectible amounts of tax in | ||
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(5.5) The amount of credits to which the taxpayer is | ||
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(6) Such other information as the Department | ||
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In making such return the delivering supplier may use any
reasonable method to derive reportable "kilowatt-hours" from
the delivering supplier's records.
If the average monthly tax liability to the Department of
the delivering supplier does not exceed $2,500, the Department
may authorize the delivering supplier's returns to be filed on
a quarter-annual basis, with the return for January, February
and March of a given year being due by April 30 of such year;
with the return for April, May and June of a given year being
due by July 31 of such year; with the return for July, August
and September of a given year being due by October 31 of such
year; and with the return for October, November and December
of a given year being due by January 31 of the following year.
If the average monthly tax liability to the Department of
the delivering supplier does not exceed $1,000, the Department
may authorize the delivering supplier's returns to be filed on
an annual basis, with the return for a given year being due by
January 31 of the following year.
Such quarter-annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Law
concerning the time within which a delivering supplier may
file a return, any such delivering supplier who ceases to
engage in a kind of business which makes the person
responsible for filing returns under this Law shall file a
final return under this Law with the Department not more than
one month after discontinuing such business.
Each delivering supplier whose average monthly liability
to the Department under this Law was $10,000 or more during
the preceding calendar year, excluding the month of highest
liability and the month of lowest liability in such calendar
year, and who is not operated by a unit of local government,
shall make estimated payments to the Department on or before
the 7th, 15th, 22nd and last day of the month during which tax
liability to the Department is incurred in an amount not less
than the lower of either 22.5% of such delivering supplier's
actual tax liability for the month or 25% of such delivering
supplier's actual tax liability for the same calendar month of
the preceding year. The amount of such quarter-monthly
payments shall be credited against the final tax liability of
such delivering supplier's return for that month. An
outstanding credit approved by the Department or a credit memorandum
issued by the Department arising
from
such delivering supplier's overpayment of his or her final tax
liability for any month may be applied to reduce the amount of
any subsequent quarter-monthly payment or credited against the
final tax liability of such delivering supplier's return for
any subsequent month. If any quarter-monthly payment is not
paid at the time or in the amount required by this Section,
such delivering supplier shall be liable for penalty and
interest on the difference between the minimum amount due as a
payment and the amount of such payment actually and timely
paid, except insofar as such delivering supplier has
previously made payments for that month to the Department in
excess of the minimum payments previously due.
If the Director finds that the information required for
the making of an accurate return cannot reasonably be compiled
by such delivering supplier within 15 days after the close of
the calendar month for which a return is to be made, the
Director may grant an extension of time for the filing of such
return for a period not to exceed 31 calendar days. The
granting of such an extension may be conditioned upon the
deposit by such delivering supplier with the Department of an
amount of money not exceeding the amount estimated by the
Director to be due with the return so extended. All such
deposits shall be credited against such delivering supplier's
liabilities under this Law. If the deposit exceeds such
delivering supplier's present and probable future liabilities
under this Law, the Department shall issue to such delivering
supplier a credit memorandum, which may be assigned by such
delivering supplier to a similar person under this Law, in
accordance with reasonable rules and regulations to be
prescribed by the Department.
The delivering supplier making the return provided for in
this Section shall, at the time of making such return, pay to
the Department the amount of tax imposed by this Law.
Until October 1, 2002, a delivering supplier who has an average monthly
tax
liability of $10,000 or more shall make all payments
required by rules of the Department by electronic funds
transfer. The term "average monthly tax liability" shall be
the sum of the delivering supplier's liabilities under this
Law for the immediately preceding calendar year divided by
12.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.
Any delivering supplier not required to make payments
by electronic funds transfer may make payments by electronic
funds transfer with the permission of the Department. All
delivering suppliers required to make payments by electronic
funds transfer and any delivering suppliers authorized to
voluntarily make payments by electronic funds transfer shall
make those payments in the manner authorized by the
Department.
If any payment provided for in this Section exceeds the delivering supplier's liabilities under this Act, as shown on an original return, the Department may authorize the delivering supplier to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. Through June 30, 2004, each month the Department shall pay into the Public
Utility Fund in the State treasury an amount determined by the
Director to be equal to 3.0% of the funds received by
the Department pursuant to this Section. Through June 30, 2004, the remainder of all
moneys received by the Department under this Section shall be
paid into the General Revenue Fund in the State treasury. Beginning on July 1, 2004, of the 3% of the funds received pursuant to this Section, each month the Department shall pay $416,667 into the General Revenue Fund and the balance shall be paid into the Public Utility Fund in the State treasury.
(Source: P.A. 100-1171, eff. 1-4-19.)
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(35 ILCS 640/2-10)
Sec. 2-10. Election and registration to be self-assessing purchaser. 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 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
denied.
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
notice
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.)
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(35 ILCS 640/2-10.5)
Sec. 2-10.5.
(Repealed).
(Source: P.A. 90-561, eff. 8-1-98. Repealed by P.A. 90-624, eff. 7-10-98.)
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(35 ILCS 640/2-10.6)
Sec. 2-10.6.
Revocation of certificate of
registration. The Department may, after notice and a
hearing as provided herein, revoke the certificate of
registration of any person who violates any of the
provisions of this Law. Before revocation of a certificate
of registration the Department shall, within 90 days after
non-compliance and at least 7 days prior to the date of the
hearing, give the person so accused notice in writing of the
charge against him or her, and on the date designated shall
conduct a hearing upon this matter. The lapse of such 90
day period shall not preclude the Department from conducting
revocation proceedings at a later date if necessary. Any
hearing held under this Section shall be conducted by the
Director of Revenue or by any officer or employee of the
Department designated, in writing, by the Director of
Revenue.
Upon the hearing of any such proceeding, the Director
of Revenue, or any officer or employee of the Department
designated, in writing, by the Director of Revenue, may
administer oaths, and the Department may procure by its
subpoena the attendance of witnesses and, by its subpoena
duces tecum, the production of relevant books and papers.
Any circuit court, upon application either of the accused or
of the Department, may, by order duly entered, require the
attendance of witnesses and the production of relevant books
and papers, before the Department in any hearing relating to
the revocation of certificates of registration. Upon refusal
or neglect to obey the order of the court, the court may
compel obedience thereof by proceedings for contempt.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-11)
Sec. 2-11. Direct return and payment by self-assessing purchaser. When
electricity is used or consumed by a self-assessing purchaser subject to the
tax imposed by this Law who did not pay the tax to a delivering supplier
maintaining a place of business within this State and required or authorized
to collect the tax, that self-assessing purchaser shall, on or before the 15th
day of each month, make a return to the Department for the preceding calendar
month, stating all of the following:
(1) The self-assessing purchaser's name and principal | ||
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(2) The aggregate purchase price paid by the | ||
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(3) Amount of tax, computed upon item (2) at the rate | ||
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(4) Such other information as the Department | ||
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In making such return the self-assessing purchaser may
use any reasonable method to derive reportable "purchase price"
from the self-assessing purchaser's records.
If the average monthly tax liability of the self-assessing
purchaser to the Department does not exceed $2,500,
the Department may authorize the self-assessing purchaser's
returns to be filed on a quarter-annual basis, with the return
for January, February and March of a given year being due by
April 30 of such year; with the return for April, May and June
of a given year being due by July 31 of such year; with the
return for July, August, and September of a given year being
due by October 31 of such year; and with the return for
October, November and December of a given year being due by
January 31 of the following year.
If the average monthly tax liability of the self-assessing
purchaser to the Department does not exceed $1,000, the
Department may authorize the self-assessing purchaser's
returns to be filed on an annual basis, with the return for a
given year being due by January 31 of the following year.
Such quarter-annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Law
concerning the time within which a self-assessing purchaser
may file a return, any such self-assessing purchaser who
ceases to be responsible for filing returns under this Law
shall file a final return under this Law with the Department
not more than one month thereafter.
Each self-assessing purchaser whose average monthly
liability to the Department pursuant to this Section was
$10,000 or more during the preceding calendar year, excluding
the month of highest liability and the month of lowest
liability during such calendar year, and which is not operated
by a unit of local government, shall make estimated payments
to the Department on or before the 7th, 15th, 22nd and last
day of the month during which tax liability to the Department
is incurred in an amount not less than the lower of either
22.5% of such self-assessing purchaser's actual tax liability
for the month or 25% of such self-assessing purchaser's actual
tax liability for the same calendar month of the preceding
year. The amount of such quarter-monthly payments shall be
credited against the final tax liability of the self-assessing
purchaser's return for that month. An outstanding credit
approved by the Department or a credit memorandum
issued by the Department arising from the self-assessing
purchaser's overpayment of the self-assessing purchaser's
final tax liability for any month may be applied to reduce the
amount of any subsequent quarter-monthly payment or credited
against the final tax liability of such self-assessing
purchaser's return for any subsequent month. If any
quarter-monthly payment is not paid at the time or in the amount
required by this Section, such person shall be liable for
penalty and interest on the difference between the minimum
amount due as a payment and the amount of such payment
actually and timely paid, except insofar as such person has
previously made payments for that month to the Department in
excess of the minimum payments previously due.
If the Director finds that the information required for
the making of an accurate return cannot reasonably be compiled
by a self-assessing purchaser within 15 days after the close
of the calendar month for which a return is to be made, the
Director may grant an extension of time for the filing of such
return for a period of not to exceed 31 calendar days. The
granting of such an extension may be conditioned upon the
deposit by such self-assessing purchaser with the Department
of an amount of money not exceeding the amount estimated by
the Director to be due with the return so extended. All such
deposits shall be credited against such self-assessing
purchaser's liabilities under this Law. If the deposit
exceeds such self-assessing purchaser's present and probable
future liabilities under this Law, the Department shall issue
to such self-assessing purchaser a credit memorandum, which
may be assigned by such self-assessing purchaser to a similar
person under this Law, in accordance with reasonable rules and
regulations to be prescribed by the Department.
The self-assessing purchaser making the return provided
for in this Section shall, at the time of making such return,
pay to the Department the amount of tax imposed by this Law.
Until October 1, 2002, a self-assessing purchaser who has an average
monthly tax
liability of $10,000 or more shall make all payments
required by rules of the Department by electronic funds
transfer. The term "average monthly tax liability" shall be
the sum of the self-assessing purchaser's liabilities under
this Law for the immediately preceding calendar year divided
by 12.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.
Any self-assessing purchaser not required to make
payments by electronic funds transfer may make payments by
electronic funds transfer with the permission of the
Department. All self-assessing purchasers required to make
payments by electronic funds transfer and any self-assessing
purchasers authorized to voluntarily make payments by
electronic funds transfer shall make those payments in the
manner authorized by the Department.
If any payment provided for in this Section exceeds the self-assessing purchaser's liabilities under this Act, as shown on an original return, the Department may authorize the self-assessing purchaser to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. Through June 30, 2004, each month the Department shall pay into the Public
Utility Fund in the State treasury an amount determined by the
Director to be equal to 3.0% of the funds received by
the Department pursuant to this Section. Through June 30, 2004, the remainder of all
moneys received by the Department under this Section shall be
paid into the General Revenue Fund in the State treasury. Beginning on July 1, 2004, of the 3% of the funds received pursuant to this Section, each month the Department shall pay $416,667 into the General Revenue Fund and the balance shall be paid into the Public Utility Fund in the State treasury.
(Source: P.A. 100-1171, eff. 1-4-19.)
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(35 ILCS 640/2-12)
Sec. 2-12.
Applicability of Retailers' Occupation Tax Act,
Public Utilities Revenue Act and Uniform Penalty and Interest
Act.
The Department shall have full power to administer and
enforce this Law; to collect all taxes, penalties and interest
due hereunder; to dispose of taxes, penalties and interest so
collected in the manner herein provided; and to determine all
rights to credit memoranda or refunds arising on account of
the erroneous payment of tax, penalty or interest hereunder.
All of the provisions of Sections 4 (except that the time
limitation provisions shall run from the date when the tax is
due rather than from the date when gross receipts are
received), 5 (except that the time limitation provisions on
the issuances of notices of tax liability shall run from the
date when the tax is due rather than from the date when gross
receipts are received and except that in the case of a failure
to file a return required by this Law, no notice of tax
liability shall be issued on and after each July 1 and January
1 covering tax due with that return during any month or period
more than 6 years before that July 1 or January 1,
respectively, and except that the 30% penalty provided
for in Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5i and 5j of the Retailers' Occupation Tax Act, and Sections
6, 8, 9, 10 and 11 of the Public Utilities Revenue Act, which
are not inconsistent with this Law, and the Uniform Penalty
and Interest Act shall apply, as far as practicable, to the
subject matter of this Law to the same extent as if such
provisions were included herein. References in such
incorporated Sections of the Retailers' Occupation Tax Act and
Public Utilities Revenue Act and to taxpayers and to persons
engaged in the business of selling tangible personal property
at retail means both purchasers and delivering suppliers
maintaining a place of business in this State, as required by
the particular context, when used in this Law. References in
such incorporated Sections of the Retailers' Occupation Tax
Act and Public Utilities Revenue Act to gross receipts and to
gross receipts received means purchase price or kilowatt-hours
used or consumed by the purchaser, as required by the
particular context.
Any credit memorandum issued under the tax imposed by Section 2 of the
Public Utilities Revenue Act may be applied against liability incurred under
this
Act.
Any credit memorandum issued under this Act may be applied against liability
incurred under the tax imposed by Section 2 of the Public Utilities Revenue
Act.
(Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98.)
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(35 ILCS 640/2-13)
Sec. 2-13.
Inspection of books and records.
Every
delivering supplier maintaining a place of business in this
State who is obligated to collect and remit the tax imposed on
a purchaser by this Law, and every self-assessing purchaser
who is obligated to pay the tax imposed by this Law directly
to the Department, shall keep books, records, papers and
other documents which are adequate to reflect the information
which such supplier or such self-assessing purchaser, as the
case may be, is required by Section 2-9 or Section 2-11 of this Law
to report to the Department by filing returns with the
Department. All books and records and other papers and
documents required by this Law to be kept shall be kept in the
English language and shall, at all times during business hours
of the day, be subject to inspection by the Department or its
duly authorized agents and employees. Books and records
reflecting purchase price paid and kilowatt-hours delivered,
used or consumed during any period with respect to which the
Department is authorized to establish liability as provided
in Section 2-12 of this Law shall be preserved until the
expiration of such period unless the Department, in writing,
authorizes their destruction or disposal at an earlier date.
The Department may, upon written authorization of the
Director, destroy any returns or any records, papers or
memoranda pertaining to such returns upon the expiration of
any period covered by such returns with respect to which the
Department is authorized to establish liability.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-14)
Sec. 2-14. Rules and regulations; hearing; review under
Administrative Review Law; death or incompetency of party.
The Department may make, promulgate and enforce such
reasonable rules and regulations relating to the
administration and enforcement of this Law as may be deemed
expedient.
Whenever notice to a purchaser or to a delivering
supplier is required by this Law, such notice may be
personally served or given by United States certified or
registered mail, addressed to the purchaser or delivering
supplier concerned at his or her last known address, and proof
of such mailing shall be sufficient for the purposes of this Law. In the case of a notice of hearing, the notice shall be
mailed not less than 21 days prior to the date fixed for the
hearing.
All hearings provided for in this Law with respect to a
purchaser or to a delivering supplier having its principal
address or principal place of business in any of the several
counties of this State shall be held in the county wherein the
purchaser or delivering supplier has its principal address or
principal place of business. If the purchaser or delivering
supplier does not have its principal address or principal
place of business in this State, such hearings shall be held
in Sangamon County. Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of any county wherein a
hearing is held shall have power to review all final
administrative decisions of the Department in administering
the provisions of this Law. If, however, the administrative
proceeding which is to be reviewed judicially is a claim for
refund proceeding commenced in accordance with this Law and
Section 2a of the State Officers and Employees Money
Disposition Act, the Circuit Court having
jurisdiction of the action for judicial review under this
Section and under the Administrative Review Law
shall be the same court that entered the temporary restraining
order or preliminary injunction which is provided for in
Section 2a of the State Officers and Employees Money
Disposition Act and which enables such claim proceeding to be
processed and disposed of as a claim for refund proceeding
rather than as a claim for credit proceeding.
Except as otherwise provided with respect to the Illinois Independent Tax Tribunal, the provisions of the Administrative Review Law, and the
rules adopted pursuant thereto, shall apply to and govern all
proceedings for the judicial review of final administrative
decisions of the Department hereunder. The term
"administrative decision" is defined as in Section 3-101 of
the Code of Civil Procedure.
The provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the Department that are subject to the jurisdiction of the Illinois Independent Tax Tribunal. Service upon the Director or Assistant Director of the
Department of Revenue of summons issued in any action to
review a final administrative decision is service upon the
Department. The Department shall certify the record of its
proceedings if the person commencing such action shall pay to
it the sum of 75 cents per page of testimony taken before the
Department and 25 cents per page of all other matters
contained in such record, except that these charges may be
waived where the Department is satisfied that the aggrieved
party is a poor person who cannot afford to pay such charges.
Whenever any proceeding provided by this Law has been
begun by the Department or by a person subject thereto and
such person thereafter dies or becomes a person under legal
disability before the proceeding has been concluded, the legal
representative of the deceased person or a person under legal
disability shall notify the Department of such death or legal
disability. The legal representative, as such, shall then be
substituted by the Department in place of and for the person.
Within 20 days after notice to the legal representative of
the time fixed for that purpose, the proceeding may proceed in
all respects and with like effect as though the person had not
died or become a person under legal disability.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
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(35 ILCS 640/2-15)
Sec. 2-15. Illinois Administrative Procedure Act; application. The
Illinois Administrative Procedure Act is hereby expressly
adopted and shall apply to all administrative rules and
procedures of the Department under this Law, except that: (1)
paragraph (b) of Section 5-10 of the Illinois Administrative
Procedure Act does not apply to final orders, decisions and
opinions of the Department, (2) subparagraph (a)(ii) of Section
5-10 of the Illinois Administrative Procedure Act does not
apply to forms established by the Department for use under
this Law, and (3) the provisions of Section 10-45 of the
Illinois Administrative Procedure Act regarding proposals for
decision are excluded and not applicable to the Department
under this Law to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12.)
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(35 ILCS 640/2-16)
Sec. 2-16.
Violations.
Any purchaser or delivering
supplier who is required to but fails to make a return, or who
makes a fraudulent return, or who wilfully violates any other
provision of this Law or any rule or regulation of the
Department for the administration and enforcement of this Law,
is guilty of a business offense and, upon conviction thereof,
shall be fined not less than $750 nor more than $7,500.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/2-17)
Sec. 2-17.
Office of Attorney General; Consumer Utilities Unit.
From the
moneys collected under this Law, the General Assembly shall appropriate
sufficient moneys to the Office of the Attorney General to pay the expenses of
the Consumer Utilities Unit incurred in the performance of its duties under
Section 6.5 of the Attorney General Act.
(Source: P.A. 90-561, eff. 8-1-98.)
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(35 ILCS 640/Art. 3 heading) ARTICLE 3
(Amendatory provisions; text omitted)
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(35 ILCS 640/Art. 4 heading) ARTICLE 4
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(35 ILCS 640/75)
Sec. 75.
Effective date of Articles 2 and 5 and Sections 25, 26, 30,
35 and 65. Sections 25 and 30 of this amendatory Act of 1997 take
effect January 1, 1998. Articles 2 and 5 and Sections 26, 35 and 65 of this
amendatory Act of 1997 take effect August 1, 1998.
(Source: P.A. 90-561, eff. 12-16-97.)
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(35 ILCS 640/Art. 5 heading) ARTICLE 5
(This Article is compiled at 35 ILCS 645/)
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(35 ILCS 640/Art. 6 heading) ARTICLE 6
(This Article is compiled at 20 ILCS 687/)
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(35 ILCS 640/Art. 7 heading) ARTICLE 7
(Amendatory provisions; nonacceleration)
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(35 ILCS 640/97)
Sec. 97.
No acceleration or delay.
Where this Act makes changes in a
statute that is represented in this Act by text that is not yet or no longer in
effect (for example, a Section represented by multiple versions), the use of
that text does not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other Public Act.
(Source: P.A. 90-561, eff. 12-16-97.)
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(35 ILCS 640/Art. 8 heading) ARTICLE 8
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(35 ILCS 640/99)
Sec. 99.
Effective date.
Except as provided in
Article 4, this Act takes effect on
becoming law.
(Source: P.A. 90-561, eff. 12-16-97.)
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