35 ILCS 640/2-4
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

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     consumed in a month: 0.330 cents per kilowatt-hour;(ii) For the next 48,000 kilowatt-hours used or     consumed in a month: 0.319 cents per kilowatt-hour;(iii) For the next 50,000 kilowatt-hours used or     consumed in a month: 0.303 cents per kilowatt-hour;(iv) For the next 400,000 kilowatt-hours used or     consumed in a month: 0.297 cents per kilowatt-hour;(v) For the next 500,000 kilowatt-hours used or     consumed in a month: 0.286 cents per kilowatt-hour;(vi) For the next 2,000,000 kilowatt-hours used or     consumed in a month: 0.270 cents per kilowatt-hour;(vii) For the next 2,000,000 kilowatt-hours used or     consumed in a month: 0.254 cents per kilowatt-hour;(viii) For the next 5,000,000 kilowatt-hours used or     consumed in a month: 0.233 cents per kilowatt-hour;(ix) For the next 10,000,000 kilowatt-hours used or     consumed in a month: 0.207 cents per kilowatt-hour;(x) For all electricity in excess of 20,000,000     kilowatt-hours used or consumed in a month: 0.202 cents per kilowatt-hour.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 Electric Vehicles in Illinois Act,  to the extent of such exemption, which shall be no more than 10 years. (Source: P.A. 102-669, eff. 11-16-21.)