35 ILCS 640/2-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

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.)