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Public Act 92-0310
SB761 Enrolled LRB9204525SMdv
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Electricity Excise Tax Law is amended by
changing Section 2-3 as follows:
(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 for delayed payment, or discount for prompt
payment;
(iii) any charge for reconnection of service or for
replacement or relocation of facilities;
(iv) any advance or contribution in aid of
construction;
(v) repair, inspection or servicing of equipment
located on customer premises;
(vi) leasing or rental of equipment, the leasing or
rental of which is not necessary to furnishing, supplying
or selling electricity;
(vii) any purchase by a purchaser if the supplier
is prohibited by federal or State constitution, treaty,
convention, statute or court decision from recovering the
related tax liability from such purchaser; and
(viii) any amounts added to purchasers' bills
because of charges made pursuant to the tax imposed by
this Law.
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 Community
Affairs.
(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. 90-561, eff. 8-1-98; 91-914, eff. 7-7-00.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 15, 2001.
Approved August 09, 2001.
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