Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart C - SELF-ASSESSING PURCHASERS › Section 511.310 - Self-assessing Purchaser Registration and Renewal, $200 Fee

Current through Register Vol. 48, No. 28, July 12, 2024
a) Application for a certificate of
				registration as a self-assessing purchaser shall be made to the Department upon
				Form RPU-3, Utility Tax Application for Registration, along with Form RPU-5,
				Self-assessing Purchaser Worksheet. Applicants must specify on Form RPU-3 the
				date upon which the applicant wishes to become a self-assessing purchaser.
				Applicants must provide the properly completed application (Form RPU-3 and
				RPU-5) to the Department at least 30 days before the date they wish to become a
				self-assessing purchaser in order to give the Department sufficient time to
				process the application and forward a copy of the RPU-5 to the delivering
				suppliers listed on that Form.
b)
				Applicants must identify on Form RPU-5, Self-assessing Purchaser Worksheet, the
				delivering suppliers and each account with those delivering suppliers upon
				which the self-assessing purchaser has chosen to pay Electricity Excise Tax
				directly to the Department. The Department will then notify those delivering
				suppliers by sending a photocopy of the applicant's RPU-5 with a letter stating
				that the delivering supplier is no longer required to collect Electricity
				Excise Tax on those specified accounts. An applicant must complete separate
				RPU-5 Forms for each delivering supplier if the applicant does not wish all of
				the applicant's account information disclosed to each delivering
				supplier.
c) Self-assessing
				purchasers who want to add additional delivering supplier accounts or delete
				specific accounts must complete a new RPU-5, Self-assessing Purchaser
				Worksheet, and submit it to the Department at the address listed on that Form
				at least 30 days before the date they wish to begin or cease self-assessing
				Electricity Excise Tax on those specified accounts. The Department will then
				notify those delivering suppliers by sending a photocopy of the applicant's
				revised RPU-5.
d) Payment of
				Non-refundable Biennial Fee. Applicants are required to pay a non-refundable
				biennial fee of $200 at the time of application for a certificate of
				registration as a self-assessing purchaser.
e) Registration as a self-assessing purchaser
				is valid for a period of 2 years. A certificate of registration as a
				self-assessing purchaser will be renewed by the Department for an additional
				2-year period upon application and payment of a non-refundable biennial fee of
				$200. Application for renewal must be received at least 30 days prior to the
				expiration date of the registration in order to give the Department sufficient
				time to process the application and forward a copy of the RPU-5 to the
				delivering suppliers listed on that Form. If the Department does not receive
				the renewal application at least 30 days prior to the expiration date of the
				registration, the registration will be deemed revoked as provided in Section
				511.320
				of this Part. This process for issuing a 30-day notice is necessary in order to
				give the Department sufficient time to forward a copy of the notice of
				revocation to the applicable delivering suppliers so that the delivering
				suppliers can begin collecting tax on the date they are required.
f) 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 the Electricity Excise Tax Law. [35
				ILCS 640/2-10 ]