reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.325 - Licensure of Lessors and Lessees

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				A lessor regularly engaged in the business of leasing or renting motor vehicles
				without drivers for compensation to licensees or other lessees may be deemed to
				be the licensee, and the lessor may be issued a license if an application has
				been properly filed and approved by the base jurisdiction.
b) In the case of a carrier using independent
				contractors under long-term leases (more than 30 days), the lessor and lessee
				will be given the option of designating which party will report and pay fuel
				use tax. In the absence of a written agreement or contract, or if the document
				is silent regarding responsibility for reporting and paying fuel use tax, the
				lessee will be responsible for reporting and paying fuel use tax. If the lessee
				(carrier), through a written agreement or contract, assumes responsibility for
				reporting and paying fuel use taxes, the base jurisdiction for purposes of this
				Part shall be the base jurisdiction of the lessee, regardless of the
				jurisdiction in which the commercial motor vehicle is registered for vehicle
				registration purposes by the lessor.
c) For motor vehicle leases of 30 days or
				less, the lessor of the motor vehicles under lease will be liable for all
				requirements of the motor fuel use tax program.
d) In the case of a household goods carrier
				using independent contractors, agents, or service representatives, under
				intermittent leases, the party liable for motor fuel tax shall be:
1) The lessee (carrier) when the commercial
				motor vehicle is being operated under the lessee's jurisdictional operating
				authority. The base jurisdiction for purposes of this Part shall be the base
				jurisdiction of the lessee (carrier), regardless of the jurisdiction in which
				the commercial motor vehicle is registered for vehicle registration purposes by
				the lessor or lessee.
2) The lessor
				(independent contractor, agent, or service representative) when the qualified
				motor vehicle is being operated under the lessor's jurisdictional operating
				authority. The base jurisdiction for purposes of this Part shall be the base
				jurisdiction of the lessor, regardless of the jurisdiction in which the
				commercial motor vehicle is registered for vehicle registration
				purposes.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.330 - Cancellation of License

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department may, at the request of a licensee or on its own initiative, cancel a
				license if the licensee has complied with all applicable provisions of the IFTA
				agreement, including the satisfaction of all reporting requirements and tax
				liabilities. A licensee shall make a request for cancellation by making a
				notation on its electronic return and indicating its final date of
				operations.
b) Upon cancellation,
				the carrier must destroy its original license and all copies, and
				decals.
c) A final audit may be
				conducted by the Department, or by any IFTA jurisdiction, upon cancellation of
				the license. When a license is cancelled, a carrier must retain all records for
				a period of four years from the due date of the final quarterly tax
				return.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.340 - Credits and Refunds

Current through Register Vol. 48, No. 28, July 12, 2024
a) A licensee
				shall receive full credit or refund for tax-paid fuel used outside the
				jurisdiction where the fuel was purchased. For IFTA licensees, a licensee may
				apply the overpayment generated in one jurisdiction to the taxes owed to
				another jurisdiction.
b) Credits
				shall be carried over to offset liabilities of the licensee in future reporting
				periods until the credit is fully offset or until eight calendar quarters shall
				have passed since the end of the calendar quarter in which the credit accrued,
				whichever occurs sooner. If the credit has not been used to offset liabilities
				in 8 calendar quarters, it shall be refunded to the licensee.
c) Credits and refunds will be made only when
				all tax liability, including audit assessments, has been paid to the Department
				or when all motor fuel use tax liabilities, including audit assessments,
				penalty and interest owed to other jurisdictions, has been satisfied.
d) Refunds will not be made for amounts under
				$1. Amounts less than $25 will be credited, and sums of $25 and over will be
				automatically refunded.
e) Refunds
				determined to be properly due shall be paid within 90 days after receipt of a
				request by the licensee. If not so paid, interest shall accrue at the rate of 1
				percent per month or fraction thereof until the refund is paid.
f) No credit or refund shall be allowed or
				made based upon:
1) a return filed more than
				four years after the due date of such return, or the date the return is filed,
				whichever is later; or
2)
				overpayments for which records are no longer required to be kept. A request for
				a refund shall extend the records requirement date until the refund is made or
				denied.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.345 - Records Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each
				licensee shall maintain records to substantiate information reported on the
				quarterly tax report. Records shall be preserved for a period of four years
				from the due date of the return or the date filed, whichever is later. Records
				may be kept on microfilm, microfiche, or other computerized or condensed record
				storage system. Such records, for IFTA licensees, shall be made available upon
				request of any member jurisdiction.
b) Non-compliance with any recordkeeping
				requirement may be cause for revocation of the license.
c) Failure to provide records demanded for
				the purpose of audit extends the statute of limitations until the records are
				provided. Successive failures to adequately respond to a demand for records
				relate back to the first demand.
d)
				Bulk storage fuel purchases and withdrawals and over-the-road purchases are to
				be accounted for separately.
e)
				Fuel records shall contain the following items:
1) the date of each receipt of
				fuel;
2) the name and address of
				the person from whom purchased or received;
3) the number of gallons received;
4) the type of fuel; and
5) the vehicle or equipment into which the
				fuel was placed.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.350 - Revocation

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The
				Department may revoke the motor fuel use tax license of a carrier registered
				under the IFTA program or that is required to be registered under the terms of
				the International Fuel Tax Agreement that violates any provision of the Law or
				any rules promulgated thereunder.
(Section 16 of the Law) Causes for
				revocation include, but are not limited to, failure to file a quarterly tax
				return or to remit all taxes due, or improper use of decals.
b) The Department shall send the licensee a
				written notice of its decision to revoke a license. Unless the licensee timely
				protests the Department's determination as provided for in Section
				500.355,
				the revocation is final.
c) A
				licensee whose license has been revoked may have that license reinstated if the
				condition which caused revocation is remedied. The carrier must pay a $100
				reinstatement fee and file a new application for a license and decals. A
				carrier whose license has been revoked and then reinstated may be required to
				post a bond in accordance with Section
				500.305.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.355 - IFTA Protest Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) An IFTA
				licensee or applicant may protest license denials or revocations, or any action
				of the Department for which a notice of tax liability, notice of tentative
				denial of claim, or penalty assessment under Section 13a.6 of the Law has been
				issued. Department actions may be protested by submitting a written request for
				a hearing within 30 days after notification of the license denial or
				revocation, or notification of tax liability, denial of claim or penalty
				assessment. If the hearing is not requested within 30 days, the Department's
				action becomes final. Notices of additional tax due as provided in Section 4 of
				the Retailers' Occupation Tax Act [35 ILCS 120 ], or admitted liabilities, are
				not protestable. Abatement of penalties based upon reasonable cause shall be
				governed by Section 3-8 of the Uniform Penalty and Interest Act [35 ILCS
				735/3-8 ].
b) In the case of an audit, if the licensee
				is in disagreement with the original audit finding of the Department, it may
				request any or every jurisdiction to audit the licensee's records. Each
				jurisdiction to which a request is made may elect to accept or deny the
				request. Each jurisdiction electing to audit the licensee's records will audit
				only for its own portion of the licensee's operations. The licensee shall make
				records available at the office of the jurisdiction or at a place designated by
				the jurisdiction or pay reasonable per diem and travel expenses associated with
				conducting an audit at the licensee's place of business.
c) Hearings that have been timely requested
				will be scheduled by the Department. The Department will provide written notice
				of the date, time, and place of the hearing at least 20 days prior to the
				hearing date.
d) Hearings shall be
				conducted in accordance with the provisions of the Illinois Administrative
				Procedure Act [5 ILCS 100 ] and regulations promulgated thereunder found at 86
				Ill. Adm. Code
				200.101
				through
				200.225.
e) The Department shall notify the licensee
				of the findings of fact and ruling on the hearing. If, within 35 days from the
				date the licensee receives notice of the decision, proceedings for review
				thereof are not instituted in the manner provided by the Administrative Review
				Law [735 ILCS 5 /Art. III], the decision shall become final.
f) For IFTA licensees only, the Department
				shall participate in the hearing on behalf of all member
				jurisdictions.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart D - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING › Section 500.400 - General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
				report, claim, tax return, statement or other document required or authorized
				to be filed with or any payment made to the Department of Revenue, which
				document or payment is transmitted through the United States mail, will be
				deemed to have been filed with and received by the Department on the date shown
				by the post office cancellation mark stamped upon the envelope or other
				appropriate wrapper containing it. If mailed but not received by the
				Department, or if received, but the cancellation mark is illegible, erroneous
				or omitted, the document or payment will be deemed to have been filed on the
				date it was mailed if the sender establishes by competent evidence that the
				document or payment was deposited, properly addressed, in the United States
				mail on or before the date on which it was required or authorized to be filed
				or was due. In the event of the Department's failure to receive a document or
				payment required or authorized by law to be filed, the document or payment will
				be deemed to have been received by the Department on time if the sender files
				with the Department a duplicate within 30 days after written notification is
				given to the sender by the Department of its failure to receive the document or
				payment, provided proof is furnished that the original of the document was
				deposited in the United States mail on or before the date due for
				filing.
b) If any report, claim,
				tax return, statement, remittance or other document is sent by United States
				registered mail, certified mail or certificate of mailing, a record
				authenticated by the United States Post Office of the registration,
				certification or certificate shall be considered competent evidence that the
				report, claim, tax return, statement, remittance or other document was mailed,
				and the date of registration, certification or certificate shall be deemed to
				be the postmarked date.
c) Reports,
				claims, tax returns, statements, remittances, applications or other documents
				delivered by non-electronic means other than the United States mail (e.g., paid
				courier or other delivery services) are considered to be filed on the date they
				are received by the Department.
d)
				The timeliness of reports, claims, tax returns, statements, remittances,
				applications or other documents required to be filed or paid by electronic
				means shall be determined in accordance with 86 Ill. Adm. Code
				760.240.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart D - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING › Section 500.405 - Due Date That Falls on Saturday, Sunday or a Holiday

Current through Register Vol. 48, No. 28, July 12, 2024
If the due date for any return, report, payment, statement or
				  other document required or authorized to be filed with the Department falls on
				  Saturday, Sunday or a holiday as defined or fixed in any statute now or
				  hereafter in force in this State, such due date shall be considered to be the
				  next business day either for the purpose of submitting such return or other
				  report or payment by U.S. Mail or for the purpose of submitting such return or
				  other report by any means other than the U.S. Mail . For rules governing due
				  dates of returns, reports, payments, statements or other documents required or
				  authorized to be filed electronically, see 86 Ill. Adm. Code
				  760.240.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart E - GENERAL REQUIREMENTS APPLICABLE TO ALL LICENSES AND PERMITS ISSUED UNDER THE MOTOR FUEL TAX LAW › Section 500.500 - Licenses and Permits Are Not Transferable

Current through Register Vol. 48, No. 28, July 12, 2024
For purposes of this Section, the terms "licensee" and
				  "license" include "permittee" and "permit." If any licensee, other than any
				  licensee under the Motor Fuel Use Tax program, discontinues business, the
				  license must be returned to the Department for cancellation. Licensees must
				  apply for and secure a new license and to furnish a new bond under the
				  following circumstances:
a) When there
				has been a change in the name of the company, even though the ownership remains
				the same;
b) when the business of
				an individual or a partnership is taken over and continued by a
				corporation;
c) when the licensee
				is a corporation and surrenders its charter, and the business is continued by
				an individual, a partnership or any other legal person;
d) when a licensee dies, and the business is
				continued by another person;
e)
				when a licensee becomes incompetent or bankrupt or otherwise subject to the
				jurisdiction of a court, and the business is continued by a conservator,
				trustee in bankruptcy or other person appointed by the court;
f) when an individually owned business is
				taken over and continued by a partnership;
g) when a business owned by a partnership is
				taken over and continued by an individual;
h) when a business which is owned by an
				individual or a partnership or a corporation is taken over and continued by a
				different individual, partnership or corporation; and
i) when any other situation arises in which a
				business that is owned by one type of legal person is taken over and continued
				by a different legal person.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart E - GENERAL REQUIREMENTS APPLICABLE TO ALL LICENSES AND PERMITS ISSUED UNDER THE MOTOR FUEL TAX LAW › Section 500.505 - Changes of Corporate Officers

Current through Register Vol. 48, No. 28, July 12, 2024
All changes of corporate officers should be promptly reported
				  to the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart F - INCORPORATION BY REFERENCE OF RETAILERS' OCCUPATION TAX › Section 500.600 - Incorporation of the Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
The following Sections of the Retailers' Occupation Tax
				  Regulations are incorporated by reference and made a part hereof insofar as
				  they can be applied without conflict to the provisions of the Motor Fuel Tax
				  Law or any regulations promulgated thereunder: 86 Ill. Adm. Code
				  130.815
				  (except as applied to motor fuel use tax licensees),
				  130.901 (except
				  as applied to motor fuel use tax licensees),
				  130.1510,
				  130.1601,
				  and
				  130.1701.
				  The references to "taxpayer" in 86 Ill. Adm. Code
				  130.1601
				  and
				  130.1701
				  shall apply to "licensees".
Illinois Administrative Code › Title 86 - REVENUE › Part 501 - ENVIRONMENTAL IMPACT FEE › Section 501.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For purposes of this Part, the following definitions
				apply:
"Department" means the Illinois Department of Revenue.
"Fuel" means all liquids defined as "Motor Fuel" in Section
				1.1 of the Motor Fuel Tax
				Law and aviation fuels and kerosene, but excluding liquified petroleum gases.
				(Section 305 of the Law)
"Law" means the Environmental Impact Fee Law [415 ILCS 125
				].
"Receiver" means a person who is licensed under Section 3c of
				the Motor Fuel Tax Law and who either produces, refines, blends, compounds or
				manufactures fuel in this State, or transports fuel into this State or receives
				fuel transported to him from without the State or exports fuel out of this
				State, or who is engaged in distribution of fuel primarily by tank car or tank
				truck, or both, and who operates an Illinois bulk plant that has active fuel
				bulk storage capacity of not less than 30,000 gallons. (Section 305 of the
				Law)
Illinois Administrative Code › Title 86 - REVENUE › Part 501 - ENVIRONMENTAL IMPACT FEE › Section 501.200 - Basis and Rate of the Environmental Impact Fee Law

Current through Register Vol. 48, No. 28, July 12, 2024
a) Beginning January 1, 1996and before
			 January 1, 2025,all receivers of fuel are subject to an environmental impact
			 fee of $60 per 7,500 gallons of fuel, or an equivalent amount per fraction
			 thereof, that is sold or used in Illinois. The fee shall be paid by the
			 receiver in this State who first sells or uses the fuel. (Section 310 of the
			 Law)
b) A receiver of fuels is
			 subject to the fee without regard to whether the fuel is intended to be used
			 for operation of motor vehicles on the public highways and waters. However, no
			 fee shall be imposed upon the importation or receipt of aviation fuels and
			 kerosene at airports with over 170,000 operations per year, located in a city
			 of more than 1,000,000 inhabitants, for sale to or use by holders of
			 certificates of public convenience and necessity or foreign air carrier
			 permits, issued by the United States Department of Transportation, and their
			 air carrier affiliates, or upon the importation or receipt of aviation fuels
			 and kerosene at facilities owned or leased by those certificate or permit
			 holders and used in their activities at an airport described above. In
			 addition, no fee may be imposed upon the importation or receipt of diesel
			 fuelsold to or usedby a rail carrier registered under Section 18c-7201 of the
			 Illinois Vehicle Codeor otherwise recognized by the Illinois Commerce
			 Commission as a rail carrier, to the extentused directly in railroad
			 operations. In addition, no fee may be imposed when the sale is made with
			 delivery to a purchaser outside this State or when the sale is made to a person
			 holding a valid license as a receiver. In addition, no fee shall be imposed
			 upon diesel fuel consumed or used in the operation of ships, barges, or
			 vessels, that are used primarily in or for the transportation of property in
			 interstate commerce for hire on rivers bordering on this State, if the diesel
			 fuel is delivered by a licensed receiver to the purchaser's barge, ship, or
			 vessel while it is afloat upon that bordering river. A specific notation
			 thereof shall be made on the invoices or sales slips covering each sale.
			 (Section 310 of the Law)
Illinois Administrative Code › Title 86 - REVENUE › Part 501 - ENVIRONMENTAL IMPACT FEE › Section 501.300 - Motor Fuel Tax Regulations Applied

Current through Register Vol. 48, No. 28, July 12, 2024
The following Sections of the Motor Fuel Tax Regulations apply
				to entities affected by this Part insofar as they can be applied without
				conflict with the provisions of the Environmental Impact Fee Law or any
				regulations promulgated thereunder: 86 Ill. Adm. Code
				500.203,
				500.204,
				500.205,
				500.215,
				500.230,
				500.260,
				500.270,
				500.400,
				500.405,
				500.500,
				500.505,
				and
				500.600. References to
				"taxes" in these referenced Sections shall be construed to apply to the
				administration, payment, and remittance of all fees under this
				Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.105 - Disposition of Tax Monies

Current through Register Vol. 48, No. 28, July 12, 2024
All moneys received by the Department under Sections
				2a.1 and 2a.2 shall be paid into the Personal Property Tax Replacement Fund in
				the State Treasury.
[35 ILCS 620/2a.2
				]
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.110 - Imposition of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Through December
			 31, 1997, there is imposed upon persons engaged in this State in the business
			 of distributing, supplying, furnishing or selling electricity to persons, other
			 than municipal corporations owning and operating a local transportation system
			 for public service in this State, for use or consumption and not for resale, a
			 tax at the rate of .32
cents per kilowatt-hour of all electricity which
			 is so distributed, supplied, furnished, or sold or transmitted to or for each
			 customer in the course of such business, or 5% of the gross receipts received
			 from each customer from such business, whichever is the lower rate as applied
			 to each customer for that customer's billing period, provided that any change
			 in rate imposed by
P.A. 84-1093
shall become effective only
			 with bills having a meter reading date on or after January 1, 1986. However,
			 such taxes are not imposed with respect to any transaction in interstate
			 commerce, or otherwise, to the extent to which such business may not, under the
			 Constitution and statutes of the United States, be made the subject of taxation
			 by this State. Nothing in
P.A. 84-1093
shall impose a tax with
			 respect to any transaction with respect to which no tax was imposed immediately
			 preceding the effective date of
P.A. 84-1093
.
(Section 2 of the Act was repealed by P.A. 90-561, effective January 1,
			 1998)
b) Imposition of Tax on
			 Distribution of Electricity and Invested Capital beginning January 1, 1998
1) Beginning January 1, 1998, in
addition to the tax imposed by the Illinois Income Tax Act, there is
			 hereby imposed upon every taxpayer (other than an electric cooperative, a
			 school district or unit of local government as defined in Section 1 of Article
			 VII of the Illinois Constitution of 1970), an additional tax as
			 follows:
A)
for the first
			 500,000,000 kilowatt-hours distributed by the taxpayer in this State during the
			 taxable period, 0.031 cents per
			 kilowatt-hour;
B)
for the next 1,000,000,000 kilowatt-hours distributed by the taxpayer
			 in this State during the taxable period,
			 0.050 cents per
			 kilowatt-hour;
C)
for the next 2,500,000,000 kilowatt-hours distributed by the taxpayer
			 in this State during the taxable period,
			 0.070 cents per
			 kilowatt-hour;
D)
for the next 4,000,000,000 kilowatt-hours distributed by the taxpayer
			 in this State during the taxable period,
			 0.140 cents per
			 kilowatt-hour;
E)
for the next 7,000,000,000 kilowatt-hours distributed by the taxpayer
			 in this State during the taxable period,
			 0.180 cents per
			 kilowatt-hour;
F)
for the next 3,000,000,000 kilowatt-hours distributed by the taxpayer
			 in this State during the taxable period,
			 0.142 cents per kilowatt-hour;
			 and
G)
for all
			 kilowatt-hours distributed by the taxpayer in this State during the taxable
			 period in excess of 18,000,000,000 kilowatt-hours,
			 0.131 cents per
			 kilowatt-hour.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.120 - Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
A return
			 with respect to the tax imposed by Section 2a.1
of the Act (See
			 Section 510.110(b)(1) and
			 (2))
shall be made by every person
			 for any taxable period for which such person is liable for such tax. Returns
			 shall be due and shall be filed with the Department not later than the 15th day
			 of the third month following the close of the taxable period. A taxpayer making
			 a return shall, at the time of making such return, pay to the Department the
			 remaining amount of tax herein imposed and due for the taxable period. Such
			 return shall contain the following information:
1)
Taxpayer's
			 name;
2)
Address
			 of taxpayer's principal place of business, and address of the principal place
			 of business (if that is a different address) from which the taxpayer engages in
			 the business of distributing electricity in this State;
3)
The total equity, in the case of
			 electric cooperatives, in the annual reports filed with the Rural Utilities
			 Service for the taxable period;
4)
The total kilowatt-hours of
			 electricity distributed by a taxpayer, other than an electric cooperative, in
			 this State for the taxable period covered by the return;
and
5)
The amount of tax due for the
			 taxable period (computed on the basis of the amounts set forth in
			 Items
3 and 4
.
[35 ILCS
			 620/2a.2 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.130 - Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
			 application for a Certificate of Registration shall be filed with the
			 Department by every person subject to the Public Utilities Revenue Tax Act. The
			 application to register must be made on a form prescribed and furnished by the
			 Department on the Department's website. Applications to register may be
			 submitted electronically on the Department's website at MyTax.Illinois.gov.
1) Each application shall be signed and
			 verified and shall state:
A) the name and
			 social security number of the applicant;
B) the address of the retailer's principal
			 place of business;
C) the address
			 of the place of business from which the taxpayer engages in the business of
			 distributing electricity in this State and the addresses of all other places of
			 business, if any (enumerating such addresses, if any, in a separate list
			 attached to and made a part of the application) from which the retailer engages
			 in the business of distributing electricity in this State;
D) the name and address of the person or
			 persons who will be responsible for filing returns and payment of taxes due
			 under the Act;
E) in the case of a
			 publicly traded corporation, the name and title of the Chief Financial Officer,
			 Chief Operating Officer, and any other officer or employee with responsibility
			 for preparing tax returns under the Act; and, in the case of all other
			 corporations, the name, title, and social security number of each corporate
			 officer; and
F) in the case of a
			 limited liability company, the name, social security number, and FEIN of each
			 manager and member.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Every
			 taxpayer under
the
Act shall keep books, records, papers, and
			 other documents which are adequate to reflect the information which such
			 taxpayers are required by Section 2a.2 of
the Act
to report to
			 the Department by filing annual returns with the Department. For purposes
			 of
this Section
, "records" means all data maintained by the
			 taxpayer, including data on paper, microfilm, microfiche or any type of
			 machine-sensible data compilation.
[35 ILCS 620/7
			 ]
b)
All books and records
			 and other papers and documents required by
the Act
to be kept
			 shall be kept in the English language and shall, at all times during business
			 hours of the day, be subject to inspection by the Department or its duly
			 authorized agents and employees. Books and records reflecting kilowatt-hours of
			 electricity distributed during any period with respect to which the Department
			 is authorized to establish liability, as provided in Section 5 of
the
			 Act
, shall be preserved until the expiration of such period, unless the
			 Department, in writing, authorizes their destruction or disposal at an earlier
			 date.
[35 ILCS 620/7 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.144 - Distribution of Electricity

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax
			 in Section 510.110(b)(1)
			 is imposed on the person that distributes electricity to the consumer or the
			 end user of the electricity, when that person owns, leases, or controls the
			 facilities used to distribute the electricity.
b) A person that sells electricity at retail
			 for use or consumption that does not own, lease, or control the facilities used
			 to distribute the electricity to the end user or consumer is not liable for the
			 tax in Section 510.110(b)(1).
			 The person that owns, leases, or controls the facilities used to distribute the
			 electricity to the end user or consumer on behalf of the person selling the
			 electricity is liable for the tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.150 - Electricity Sold to and by Building Operators

Current through Register Vol. 48, No. 28, July 12, 2024
a) Persons owning, operating or leasing
			 buildings, who purchase electricity for sale to tenants, bill the tenants for
			 the electricity, and distribute the electricity to tenants over facilities
			 owned, leased, or controlled by the persons, are liable for the tax in Section
			 510.110(b)(1)
			 and are required, under the terms of the Act, to file returns and pay tax in
			 the same manner as any other taxpayer.
b) Such persons shall maintain books and
			 records that document the amount of electricity consumed in the operation and
			 maintenance of the building and the amount distributed to the
			 tenants.
c) In order to enable
			 persons selling electricity to owners, operators or lessees of buildings to
			 report accurately to the Department the amount of electricity sold for resale
			 to tenants and the amount sold for use or consumption by the owners, operators
			 or lessees of the buildings, such owners, operators or lessees of buildings
			 should, at the end of each of their billing periods, report to the supplier the
			 amount of electricity (kilowatt hours) consumed by the owner or building
			 operator and not resold by him as such to tenants. The owners, operators or
			 lessees of buildings need not report to the Department the amount so reported
			 to the supplier.
d) Sales by
			 taxpayers to hotels and like businesses for use or consumption are taxable
			 sales within the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.155 - Transactions in Interstate Commerce

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax is not imposed upon any taxpayer
			 with respect to any transaction in interstate commerce to the extent that such
			 transactions may not, under the Constitution and statutes of the United States,
			 be made the subject of taxation by this State.
b) Insofar as the tax is imposed upon persons
			 distributing, supplying, furnishing or selling electricity for use or
			 consumption and not for resale, the following general principles will apply in
			 determining whether or not transactions are in interstate commerce:
1) Where a taxpayer delivers electricity
			 through continuous lines from a point in Illinois to a point outside of
			 Illinois, such transactions are in interstate commerce, and the taxpayer is not
			 liable for tax with respect to gross receipts therefrom.
2) Where a taxpayer not engaged in business
			 in this State delivers electricity through continuous lines from a point
			 outside of Illinois to a point within Illinois, the transaction is in
			 interstate commerce, and the taxpayer is not liable for tax with respect to his
			 receipts therefrom. However, if such company is engaged in the business in
			 Illinois of distributing, supplying, furnishing or selling electricity brought
			 within this State for use or consumption and not for resale, such transactions
			 do not constitute interstate commerce, and the tax will apply.
3) Where a taxpayer delivers electricity
			 through continuous lines from one point in Illinois to a second point within
			 Illinois, the transaction is not in interstate commerce, and the taxpayer will
			 be liable for tax with respect to his receipts therefrom. This rule applies
			 irrespective of the fact that a portion of the continuous lines of the taxpayer
			 through which electricity passes are situated outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.160 - Sales of Electricity to the United States Government

Current through Register Vol. 48, No. 28, July 12, 2024
a) Taxpayers are not liable for tax with
			 respect to their receipts from electricity distributed, supplied, furnished or
			 sold to the United States Government, its unincorporated departments, agencies
			 or instrumentalities. This would include sales to the United States Defense
			 Department, the United States Post Office Department and other unincorporated
			 departments of the Federal Government; the Interstate Commerce Commission, the
			 Federal Communications Commission, and other unincorporated commissions of the
			 Federal Government; the Civil Aeronautics Board, the Federal Reserve Board and
			 other unincorporated boards of the Federal Government, etc.
b) Taxpayers are, however, liable for tax
			 with respect to their gross receipts from electricity distributed, supplied,
			 furnished or sold to any agency or instrumentality of the United States
			 Government, which agency or instrumentality is a corporate entity. This is true
			 even though such electricity may be used in the performance of governmental
			 functions. For example, receipts from electricity distributed, supplied,
			 furnished or sold to Federal Reserve or National Banks, the Commodity Credit
			 Corporation, the Federal Deposit Insurance Corporation, the Federal Crop
			 Insurance Corporation or other such incorporated Federal agencies and
			 instrumentalities engaged in the performance of governmental functions, are
			 subject to tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.165 - Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

Current through Register Vol. 48, No. 28, July 12, 2024
Taxpayers are liable for tax with respect to the distribution
				of electricity to the State of Illinois, its Departments, agencies, counties,
				municipalities (other than municipal corporations owning and operating a local
				transportation system for public service in this State), school districts, or
				other political subdivisions for use or consumption and not for
				resale.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.170 - Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions

Current through Register Vol. 48, No. 28, July 12, 2024
Taxpayers are liable for tax with respect to the distribution
				of electricity to any religious, scientific, educational, or charitable
				institution for use or consumption and not for resale.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.185 - Interdepartmental Transfers

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 distribution of electricity between the various departments of a taxpayer does
			 not result in any liability for tax under the Act, notwithstanding that one
			 department of the taxpayer receiving such electricity is, for accounting
			 purposes, charged with the value of the electricity by another department of
			 the same taxpayer distributing the electricity.
b) However, where electricity is distributed
			 to a separate corporation or legal entity for use or consumption and not for
			 resale, the taxpayer distributing the electricity is liable for tax.
c) It is immaterial that electricity so
			 distributed by a taxpayer is distributed to the taxpayer's wholly-owned
			 subsidiary, or that the two corporations may be wholly or partially under a
			 common ownership or management. The Department will not disregard separate
			 corporate entities in applying the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 510 - THE PUBLIC UTILITIES REVENUE ACT › Section 510.200 - Application of the Retailers' Occupation Tax Act to the Subject Matter of the Act

Current through Register Vol. 48, No. 28, July 12, 2024
All of the provisions of Sections 4, (except that the
				time limitation provisions shall run from the date when the tax is due rather
				than from the date when gross receipts are received), 5 (except that the time
				limitation provisions on the issuance of notices of tax liability shall run
				from the date when the tax is due rather than from the date when gross receipts
				are received and except that, in the case of a failure to file a return
				required by
the Act
, no notice of tax liability shall be
				issued covering tax due with that return more than 6 years after the original
				due date of that return, and except that the 30% penalty provided for in
				Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of
				the Retailers' Occupation Tax Act, which are not inconsistent with
the
				Act
, and the Uniform Penalty and Interest Act shall apply, as far as
				practicable, to the subject matter of
the Act
to the same
				extent as if such provisions were included
therein
. References
				to retailers, to sellers or to persons engaged in the business of selling
				tangible personal property mean persons engaged in the business of distributing
				electricity when used in
the Act
. References in such
				incorporated Sections of the Retailers' Occupation Tax Act to sales of tangible
				personal property mean the distribution of electricity when used in
the Act
.
[35 ILCS 620/5
				]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part:
"Delivering supplier" means any person engaged in the
				  business of delivering electricity to persons for use or consumption and not
				  for resale 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.
				  Effective for periods on and after August 9, 2001, "delivering supplier" does
				  not include an entity engaged in the practice of resale and redistribution of
				  electricity within a building prior to January 2, 1957.
"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.
"Law" means the Electricity Excise Tax Law [35 ILCS 640
				  ].
"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.
"Purchaser" means any person who acquires electricity for use
				  or consumption and not for resale, for a valuable consideration.
"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 the
				  Electricity Excise Tax Law [35 ILCS 640/2-10 and 2 -11].
"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. [35 ILCS
				  640/2-3 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.120 - Electronic Fund Transfer and Estimated Payments

Current through Register Vol. 48, No. 28, July 12, 2024
a) Estimated payments
1) Each taxpayer under the Electricity Excise
				Tax Law whose average monthly liability was $10,000 or more during the
				preceding calendar year, excluding the month of highest liability and the month
				of lowest liability during such calendar year, shall make quarter monthly
				payments to the Department on or before the 7th, 15 th, 22nd, and last day of
				the month during which the liability is incurred. The amount of the payments
				are the lower of either 22.5 % of the taxpayer's actual tax liability for the
				month or 25% of the taxpayer's actual tax liability for the same calendar month
				of the preceding year. [35 ILCS 640/2-9 and 2 -11]
2) No taxpayer under the Electricity Excise
				Tax Law is required to make estimated payments during calendar year 1998. For
				calendar year 1999, the Department will calculate the taxpayer's average
				monthly liability during calendar year 1998 by taking the sum of the
				liabilities for the last 5 months of calendar year 1998 and excluding the month
				of highest liability and the month of lowest liability during that period and
				dividing by 3.
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.130 - Transfer of Credit Memorandum

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Any credit memorandum issued under the tax imposed by Section 2 of the Public
				Utilities Revenue Act may be applied against liability incurred under the
				Electricity Excise Tax Law.
b) Any
				credit memorandum issued under the Electricity Excise Tax Law may be applied
				against any liability incurred under the tax imposed by Section 2 of the Public
				Utilities Revenue Act. [35
				ILCS 640/2-12 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.140 - Public Utility Retail Rate Credit

Current through Register Vol. 48, No. 28, July 12, 2024
Public utilities that are required to purchase electricity
				  from qualified solid waste energy facilities and incur liability as delivering
				  suppliers are entitled to a credit against their Electricity Excise Tax
				  liability in an amount determined under Section 8-403.1(d) of the Public
				  Utilities Act. (See
				  35 ILCS
				  640/2-7(b).)