Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.110 - Imposition of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
The Electricity Excise Tax Law imposes a tax on the privilege
				  of using in this State electricity purchased for use or consumption (see
				  35 ILCS 640/2-4 ).
				  The base and rate of the tax is dependent upon the type of supplier from which
				  the electricity is obtained.
a)
				Electricity Purchased From Municipal Systems or Electric Cooperatives. 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 (election to provide existing or future customers access to
				alternative retail electric suppliers) or Section 17-300 (election to be an
				alternative retail electric supplier) of the Public Utilities 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. [35 ILCS
				640/2-4(b) ] Taxpayers who obtain
				their electricity or electric service from a supplier described in this Part
				may not elect to become a self-assessing purchaser as described in subsection
				(c) of this Section.
b) Other
				Suppliers. Except as provided in subsection (a) of this Section, the 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:
1) For the first 2000 kilowatt-hours used or
				consumed in a month: 0.330 cents per kilowatt-hour;
2) For the next 48,000 kilowatt-hours used or
				consumed in a month: 0.319 cents per kilowatt-hour;
3) For the next 50,000 kilowatt-hours used or
				consumed in a month: 0.303 cents per kilowatt-hour;
4) For the next 400,000 kilowatt-hours used
				or consumed in a month: 0.297 cents per kilowatt-hour;
5) For the next 500,000 kilowatt-hours used
				or consumed in a month: 0.286 cents per kilowatt-hour;
6) For the next 2,000,000 kilowatt-hours used
				or consumed in a month: 0.270 cents per kilowatt-hour;
7) For the next 2,000,000 kilowatt-hours used
				or consumed in a month: 0.254 cents per kilowatt-hour;
8) For the next 5,000,000 kilowatt-hours used
				or consumed in a month: 0.233 cents per kilowatt-hour;
9) For the next 10,000,000 kilowatt-hours
				used or consumed in a month: 0.207 cents per kilowatt-hour;
10) For all electricity in excess of
				20,000,000 kilowatt-hours used or consumed in a month: 0.202 cents per
				kilowatt-hour. [35 ILCS
				640/2-4(c) ]