reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.150 - Exclusions From Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Federal
				Government. Electricity Excise Tax is not imposed 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. [35 ILCS
				640/2-4(c) ] For example, the federal
				government is not taxable under the Electricity Excise Tax Law. However, the
				State of Illinois and any other state or local government is subject to tax
				under the Electricity Excise Tax Law. Examples of the federal government
				include, but are not limited to, entities such as: the three main branches of
				government, the Executive, Legislative and Judicial, and the U.S. Postal
				Service. A sale of electricity to the federal courthouse would be exempt;
				however, a sale to a federal judge for his own use would not be
				exempt.
b) Entities that are exempt
				from taxation by federal statute are not subject to Electricity Excise Tax
				liability. For example, federal credit unions are not subject to Electricity
				Excise Tax liability pursuant to
				12 USC
				1768. Further, Amtrak is not subject to
				Electricity Excise Tax liability pursuant to
				49 USC
				24301(l).
c) Businesses Located in Enterprise Zones.
				Electricity Excise Tax is not imposed on business enterprises that are
				certified by the Department of Commerce and Community Affairs under Section
				9-222.1 of the Public Utilities Act to the extent of such exemption and during
				the time specified by the Department of Commerce and Community Affairs.
				[35 ILCS
				640/2-4(c) ]
d) Businesses Certified as High Impact
				Businesses. Electricity Excise Tax is not imposed on business enterprises that
				are certified by the Department of Commerce and Community Affairs as High
				Impact Businesses under Section 9-222.1A of the Public Utilities Act to the
				extent of such exemption and during the time specified by the Department of
				Commerce and Community Affairs. [35 ILCS
				640/2-4(c) ] In order to qualify for
				this exclusion from Electricity Excise Tax liability, the High Impact Business
				must be properly registered with the Department as a self-assessing purchaser
				under Section 2-10 of the Electricity Excise Tax Law (see Section
				511.300
				of this Part). [220 ILCS
				5/9-222.1A ]
e) Delivering suppliers are required to
				maintain documentation in their books and records to support the exemptions
				described in this Section. In order to document the exemptions listed in
				subsections (c) and (d) of this Section, delivering suppliers must maintain the
				current certificate of eligibility issued by the Department of Commerce and
				Community Affairs to the businesses claiming the exemption.
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart A - GENERAL › Section 511.160 - Net or Single Metering

Current through Register Vol. 48, No. 28, July 12, 2024
Regardless of whether taxpayers who purchase electricity or
				  electric service and also generate their own electricity, which is put back
				  into their delivering suppliers' electricity distribution systems, use either
				  Single Meters (Dual-Flow Meters) or Separate Meters (Single-Flow Meters), the
				  basis of the tax is on the amount of electricity delivered for use. These types
				  of meters are defined as follows:
a)
				Single Meters (Dual-Flow Meters). These types of meters allow electricity to
				flow in both ways through the meter (electricity received by the taxpayer and
				electricity the taxpayer has put back into the delivering supplier's
				electricity distribution system) and the meter provides a reading only of the
				net result.
b) Separate Meters
				(Single-Flow Meters). Separate or Single-Flow Meters are used to keep track of
				both the electricity received by the taxpayer from the delivering supplier and
				the amount returned by the taxpayer to the delivering supplier's electricity
				distribution system.
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart B - COLLECTION OF TAX BY DELIVERING SUPPLIERS › Section 511.200 - Collection of Tax by Delivering Supplier

Current through Register Vol. 48, No. 28, July 12, 2024
Beginning with bills for electricity or electric service
				  issued on and after August 1, 1998, the tax imposed by the Electricity Excise
				  Tax Law shall be collected from the purchaser, other than a self-assessing
				  purchaser where the delivering supplier or suppliers are notified by the
				  Department that the purchaser has been registered as a self-assessing purchaser
				  as described in Section
				  511.300
				  of this Part, by any delivering supplier maintaining a place of business in
				  this State.
a) All sales to a
				purchaser are presumed subject to tax collection unless the Department notifies
				the delivering supplier that the purchaser has been registered as a
				self-assessing purchaser for the accounts listed by the self-assessing
				purchaser as described in Section
				511.300
				of this Part. Upon receipt of notification by the Department, the delivering
				supplier is relieved of all liability for the collection and remittance of tax
				from the self-assessing purchaser for the accounts specifically listed by the
				self-assessing purchaser for which notification was provided by the Department.
				The delivering supplier is relieved of the liability for the collection of the
				tax from a self-assessing purchaser until such time as the delivering supplier
				is notified in writing by the Department that the purchaser's certification as
				a self-assessing purchaser is no longer in effect.
b) Delivering suppliers shall collect the tax
				from purchasers by adding the tax to the amount of the purchase price received
				from the purchaser for delivering electricity for or to the purchaser. Where a
				delivering supplier does not collect the tax from a purchaser, other than a
				self-assessing purchaser, as provided in this Section, such purchaser shall pay
				the tax directly to the Department. [35 ILCS
				640/2-7 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart B - COLLECTION OF TAX BY DELIVERING SUPPLIERS › Section 511.210 - Delivering Supplier Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) Persons engaging in business in this State
				as delivering suppliers must register with the Department. Application for
				registration as a delivering supplier is made on Form RPU-3, Utility Tax
				Application for Registration.
b)
				Any person who is denied registration as a delivering supplier 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 the
				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. [35 ILCS
				640/2-7.5]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart B - COLLECTION OF TAX BY DELIVERING SUPPLIERS › Section 511.220 - Revocation of Delivering Supplier Registration

Current through Register Vol. 48, No. 28, July 12, 2024
The Department may, after notice and a hearing, revoke the
				  certificate of registration of any person who violates any of the provisions of
				  the Electricity Excise Tax Law. Before revocation of a certificate of
				  registration, the Department shall, within 90 days after non-compliance and at
				  least 7 days prior to the date of the hearing, give the person so accused
				  notice in writing of the charge against him or her, and on the date designated
				  shall conduct a hearing upon this matter. The lapse of such 90-day period shall
				  not preclude the Department from conducting revocation proceedings at a later
				  date if necessary. Any such hearing held shall be conducted by the Director or
				  by any officer or employee of the Department designated in writing by the
				  Director. [35 ILCS
				  640/2-7.6]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart B - COLLECTION OF TAX BY DELIVERING SUPPLIERS › Section 511.230 - Delivering Supplier Return

Current through Register Vol. 48, No. 28, July 12, 2024
Return and payment of tax by delivering supplier.
a) Each delivering supplier who is required
				or authorized to collect the tax imposed by the Law shall make a return to the
				Department on or before the 15th day of each month for the preceding calendar
				month stating the following:
1) The
				delivering supplier's name and registration number.
2) The address of the delivering supplier's
				principal place of business and the address of the principal place of business
				(if that is a different address) from which the delivering supplier engaged in
				the business of delivering electricity in this State.
3) The total number of kilowatt-hours which
				the supplier delivered to or for purchasers during the preceding calendar month
				and upon the basis of which the tax is imposed.
4) The amount of tax, computed on the number
				of kilowatt-hours in subsection (a)(3) at the rates stated in Section
				511.110 of
				this Part.
5) An adjustment for
				uncollectible amounts of tax in respect of prior period kilowatt-hour
				deliveries.
6) The amount of
				credits to which the taxpayer is entitled on account of purchases made under
				Section 8-403.1 of the Public Utilities Act.
7) The gross receipts from sales of
				electricity that are taxed on a gross receipts basis under Section
				511.110(a)
				of this Part and any non-taxable deductions from those gross
				receipts.
8) The amount of any
				credits to be applied to the liability period of the return in addition to
				those listed in subsection (a)(6).
9) The signature of the taxpayer.
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart C - SELF-ASSESSING PURCHASERS › Section 511.300 - Self-assessing Purchaser Election

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				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 the
				Electricity Excise Tax Law directly to the Department, 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, rather than paying the tax to such purchaser's delivering
				supplier. [35
				ILCS 640/2-10 ]
b) A purchaser may not elect to register to
				be a self-assessing purchaser for accounts where that purchaser's delivering
				supplier is 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 Act. See Section
				511.110(c)
				of this Part.
c) The election by a
				purchaser to register as a self-assessing purchaser may not be revoked by the
				purchaser for at least 2 years after election. [35 ILCS 640/2-10]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart C - SELF-ASSESSING PURCHASERS › Section 511.320 - Self-assessing Purchaser Revocation

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The election by a purchaser to register as a self-assessing purchaser may not
				be revoked by the purchaser for at least 2 years after election.
b) A self-assessing purchaser shall renew his
				or her registration every 2 years, or the registration shall be deemed to be
				revoked. 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.
c) 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. [35
				ILCS 640/2-10 ]
d) The Department may, after notice and a
				hearing, revoke the certificate of registration of any self-assessing purchaser
				who violates any of the provisions of the Electricity Excise Tax Law. Before
				revocation of a certificate of registration, the Department shall, within 90
				days after non-compliance and at least 7 days prior to the date of the hearing,
				give the person so accused notice in writing of the charge against him or her,
				and on the date designated shall conduct a hearing upon this matter. The lapse
				of such 90-day period shall not preclude the Department from conducting
				revocation proceedings at a later date if necessary. Any such hearing held
				shall be conducted by the Director or by any officer or employee of the
				Department designated in writing by the Director. [35
				ILCS 640/2-10.6]
Illinois Administrative Code › Title 86 - REVENUE › Part 511 - ELECTRICITY EXCISE TAX LAW › Subpart C - SELF-ASSESSING PURCHASERS › Section 511.330 - Self-assessing Purchaser Return and Direct Payment

Current through Register Vol. 48, No. 28, July 12, 2024
a) When electricity is used or consumed by a
				self-assessing purchaser subject to the tax imposed by the Law who did not pay
				the tax to a delivering supplier maintaining a place of business within this
				State and required or authorized to collect the tax, that self-assessing
				purchaser shall, on or before the 15th day of each month, make a return to the
				Department for the preceding calendar month, stating all of the following:
1) The self-assessing purchaser's name,
				principal address, and registration number.
2) The aggregate purchase price paid by the
				self-assessing purchaser for the distribution, supply, furnishing, sale,
				transmission and delivery of such electricity to or for the purchaser during
				the preceding calendar month, including budget plan and other purchaser-owned
				amounts applied during such month in payment of charges includible in the
				purchase price, and upon the basis of which the tax is imposed.
3) Amount of tax, computed upon the purchase
				price as outlined in subsection (a)(2) at the rate stated in Section
				511.110(c)
				of this Part.
4) The amount of any
				credits to be applied to the liability period of the return.
5) The signature of the taxpayer. In making
				the return the self-assessing purchaser may use any reasonable method to derive
				reportable "purchase price" from the self-assessing purchaser's
				records.
Illinois Administrative Code › Title 86 - REVENUE › Part 515 - WATER AND SEWER ASSISTANCE CHARGE › Section 515.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part:
"non-residential sewer service" means sewer utility
				service that is not residential sewer service.
[305 ILCS
				21/25 ]
"non-residential water service" means water utility
				service which is not residential water service.
[305 ILCS
				21/25 ]
"residential sewer service" means sewer utility service
				for household purposes delivered to a dwelling of 2 or fewer units that is
				billed under a residential rate, or sewer service for household purposes
				delivered to a dwelling unit or units that is billed under a residential rate
				and is registered by a separate meter for each dwelling unit.
[305 ILCS
				21/25 ]
"residential water service" means water utility service
				for household purposes distributed to a dwelling of 2 or fewer units that is
				billed under a residential rate, or water service for household purposes
				distributed to a dwelling unit or units that is billed under a residential rate
				and is registered by a separate meter for each dwelling unit.
[305 ILCS
				21/25 ]
"water or sewer provider" means:
any public utility providing water or sewer services
				under the jurisdiction of the Illinois Commerce Commission;
any other utility providing water or sewer service
				owned by a municipality, township, county, or other political subdivision of
				this State; or
any other entity that is not a public utility under the
				jurisdiction of the Illinois Commerce Commission that regularly provides water
				or sewer service.
[305 ILCS
				21/10 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 515 - WATER AND SEWER ASSISTANCE CHARGE › Section 515.110 - Nature of Water and Sewer Assistance Charge

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Notwithstanding any provisions of
			 the Public Utilities Act, each water or sewer provider shall, effective January
			 1, 2022, assess each of its customer accounts a monthly Water and Sewer
			 Assistance Charge.
[305 ILCS
			 21/25 ]
b)
The charges imposed by this Part shall apply to customers of a water or
			 sewer provider only if the water or sewer provider voluntarily makes an
			 affirmative decision to impose the charge.
[305 ILCS
			 21/25 ]
c)
If a water or sewer provider makes an affirmative decision to impose
			 the charge, the water or sewer provider shall inform the Department of Revenue
			 in writing of such decision when it begins to impose the charge.
[305 ILCS
			 21/25 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 515 - WATER AND SEWER ASSISTANCE CHARGE › Section 515.120 - Water and Sewer Assistance Charge Rates

Current through Register Vol. 48, No. 28, July 12, 2024
The Water and Sewer Assistance Charge shall be assessed monthly
				for each customer account as follows:
a)
$0.10 per month on each account
			 for residential water service;
b)
$0.10 per month on each account
			 for residential sewer service;
c)
$5 per month on each account for
			 non-residential water service;
d)
$5 per month on each account for
			 non-residential sewer service.
[305 ILCS
			 21/25 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 515 - WATER AND SEWER ASSISTANCE CHARGE › Section 515.130 - Water and Sewer Assistance Charge Return

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Water and Sewer Assistance Charges
			 collected shall be paid to the Department of Revenue by the entities assessing
			 this charge with a monthly return due on or before the
			 20th day of the month following the month in which
			 the Water and Sewer Assistance Charges were collected.
b) The return required to be filed under
			 subsection (a) shall be signed and verified and contain all of the following
			 information:
1) name of water or sewer
			 provider;
2) address of water or
			 sewer provider;
3) Illinois Account
			 Identification Number, Federal Employer Identification Number, or Registration
			 Number;
4) total number of
			 residential accounts for water service, sewer service, or both upon which the
			 Water and Sewer Assistance Charge was collected;
5) total number of non-residential accounts
			 for water service, sewer service, or both upon which the Water and Sewer
			 Assistance Charge was collected; and
6) such other information as the Department
			 of Revenue may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 515 - WATER AND SEWER ASSISTANCE CHARGE › Section 515.140 - Incorporation by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d,
				5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
				Retailers' Occupation Tax Act that are not inconsistent with the Water and
				Sewer Financial Assistance Act apply, as far as practicable, to the surcharge
				imposed by the Act to the same extent as if those provisions were included in
				the Act. References in the incorporated Sections of the Retailers' Occupation
				Tax Act to retailers, to sellers, or to persons engaged in the business of
				selling tangible personal property mean persons required to remit the charge
				imposed under the Act
[305
				ILCS 21/30 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 516 - ENERGY ASSISTANCE CHARGE › Section 516.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part:
"non-residential electric service" means electric utility
				service which is not residential electric service; [305
				ILCS 20/13 ]
"non-residential gas service" means gas utility service which
				is not residential gas service; [305
				ILCS 20/13 ]
"residential electric service" means electric utility service
				for household purposes delivered to a dwelling of 2 or fewer units which is
				billed under a residential rate, or electric utility service for household
				purposes delivered to a dwelling unit or units which is billed under a
				residential rate and is registered by a separate meter for each dwelling unit;
				[305 ILCS 20/13]
"residential gas service" means gas utility service for
				household purposes distributed to a dwelling of 2 or fewer units which is
				billed under a residential rate, or gas utility service for household purposes
				distributed to a dwelling unit or units which is billed under a residential
				rate and is registered by a separate meter for each dwelling unit. [305 ILCS
				20/13]
Illinois Administrative Code › Title 86 - REVENUE › Part 516 - ENERGY ASSISTANCE CHARGE › Section 516.110 - Nature of Energy Assistance Charge

Current through Register Vol. 48, No. 28, July 12, 2024
a) Notwithstanding the provisions of Section
			 16-111 of the Public Utilities Act, each public utility, electric cooperative,
			 as defined in Section 3.4 of the Electric Supplier Act, and municipal utility,
			 as referenced in Section 3-105 of the Public Utilities Act, that is engaged in
			 the delivery of electricity or the distribution of natural gas within the State
			 of Illinois shall, effective January 1, 1998, assess each of its customer
			 accounts a monthly Energy Assistance Charge. [305
			 ILCS 20/13 ]
b) However, the charges imposed by this Part
			 shall only apply to customers of municipal electric utilities and electric
			 cooperatives if the municipal electric utility or electric cooperative makes an
			 affirmative decision to impose the charge. [305
			 ILCS 20/13 ]
c) If a municipal electric utility or an
			 electric cooperative makes an affirmative decision to impose the charge, such
			 municipal electric utility or electric cooperative shall inform the Department
			 of Revenue in writing of such decision when it begins to impose such
			 charge.
Illinois Administrative Code › Title 86 - REVENUE › Part 516 - ENERGY ASSISTANCE CHARGE › Section 516.120 - Energy Assistance Charge Rates

Current through Register Vol. 48, No. 28, July 12, 2024
a) Through July 31, 2009, the Energy
			 Assistance Charge shall be assessed monthly for each customer account as set
			 out in this subsection (a). Beginning August 1, 2009 and through December 31,
			 2021, the rates set out in this subsection (a) shall apply to utilities serving
			 less than 100,000 customers in Illinois on January 1, 2009. Beginning January
			 1, 2022, the rates set out in this subsection (a) shall apply to utilities
			 serving less than 100,000 customers in Illinois on January 1, 2021. The rates
			 are as follows:
1)
$0.40 per month on
			 each account for residential electric service;
2)
$0.40 per month on each account
			 for residential gas service;
3)
$4 per month on each account for
			 non-residential electric service which had less than 10 megawatts of peak
			 demand during the previous calendar year;
4)
$4 per month on each account for
			 non-residential gas service which had distributed to it less than 4,000,000
			 therms of gas during the previous calendar year;
5)
$300 per month on each account for
			 non-residential electric service which had 10 megawatts or greater of peak
			 demand during the previous calendar year; and
6)
$300 per month on each account for
			 non-residential gas service which had 4,000,000 or more therms of gas
			 distributed to it during the previous calendar year.
[305
			 ILCS 20/13 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 516 - ENERGY ASSISTANCE CHARGE › Section 516.130 - Energy Assistance Charge Return

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Energy Assistance Charges collected
			 shall be paid to the Department of Revenue by the entities assessing this
			 charge with a monthly return due on or before the 20th day of the month
			 following the month in which the Energy Assistance Charges were
			 collected.
b) The return required
			 to be filed under subsection (a) shall be signed and verified and contain all
			 of the following information:
1) name of
			 utility or cooperative;
2) address
			 of utility or cooperative;
3)
			 Illinois Account Identification Number, Federal Employer Identification Number,
			 or Registration Number;
4) total
			 number of residential accounts for gas service, electric service, or both upon
			 which the Energy Assistance Charge was collected;
5) total number of non-residential accounts
			 for gas service which had less than 4,000,000 therms of gas delivered during
			 the previous calendar year upon which the Energy Assistance Charge was
			 collected;
6) total number of
			 non-residential accounts for gas service which had 4,000,000 or more therms of
			 gas delivered during the previous calendar year upon which the Energy
			 Assistance Charge was collected;
7)
			 total number of non-residential accounts for electric service which had less
			 than 10 megawatts of peak demand during the previous calendar year upon which
			 the Energy Assistance Charge was collected;
8) total number of non-residential accounts
			 for electric service which had 10 megawatts or greater of peak demand during
			 the previous calendar year upon which the Energy Assistance Charge was
			 collected; and
9) such other
			 information as the Department of Revenue may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 516 - ENERGY ASSISTANCE CHARGE › Section 516.140 - Incorporation of Retailers' Occupation Tax Act Provisions by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d,
				5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
				Retailers' Occupation Tax Act that are not inconsistent with the Energy
				Assistance Act apply, as far as practicable, to the surcharge imposed by the
				Act to the same extent as if those provisions were included in this Act.
				References in the incorporated Sections of the Retailers' Occupation Tax Act to
				retailers, to sellers, or to persons engaged in the business of selling
				tangible personal property mean persons required to remit the charge imposed
				under the Act.
[305
				ILCS 20/19 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE › Section 517.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part:
"non-residential electric service" means electric utility
				service which is not residential electric service [305
				ILCS 20/13 ];
"non-residential gas service" means gas utility service which
				is not residential gas service [305
				ILCS 20/13 ];
"residential electric service" means electric utility service
				for household purposes delivered to a dwelling of 2 or fewer units which is
				billed under a residential rate, or electric utility service for household
				purposes delivered to a dwelling unit or units which is billed under a
				residential rate and is registered by a separate meter for each dwelling unit
				[305 ILCS 20/13];
"residential gas service" means gas utility service for
				household purposes distributed to a dwelling of 2 or fewer units which is
				billed under a residential rate, or gas utility service for household purposes
				distributed to a dwelling unit or units which is billed under a residential
				rate and is registered by a separate meter for each dwelling unit [305 ILCS
				20/13 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE › Section 517.110 - Nature of Renewable Energy Resources and Coal Technology Development Assistance Charge

Current through Register Vol. 48, No. 28, July 12, 2024
a) The charges
			 imposed by this Part shall only apply to customers of municipal electric
			 utilities and electric cooperatives if the municipal electric utility or
			 electric cooperative makes an affirmative decision to impose the charge.
			 (Section 6-5(e) of the Renewable Energy, Energy Efficiency, and Coal Resources
			 Development Law of 1997 (see P.A. 90-561))
b) If a municipal electric utility or an
			 electric cooperative makes an affirmative decision to impose the charge, such
			 municipal electric utility or electric cooperative shall inform the Department
			 of Revenue in writing of such decision when it begins to impose such
			 charge.
Illinois Administrative Code › Title 86 - REVENUE › Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE › Section 517.120 - Renewable Energy Resources and Coal Technology Development Assistance Charge Rates

Current through Register Vol. 48, No. 28, July 12, 2024
The Renewable Energy Resources and Coal Technology Development
				Assistance Charge shall be assessed monthly for each customer account as
				follows:
a) $0.05 per month on each
			 account for residential electric service as defined in Section
			 517.100 of this
			 Part;
b) $0.05 per month on each
			 account for residential gas service as defined in Section
			 517.100 of this
			 Part;
c) $0.50 per month on each
			 account for non-residential electric service, as defined in Section
			 517.100 of this Part,
			 taking less than 10 megawatts of peak demand during the previous calendar
			 year;
d) $0.50 per month on each
			 account for non-residential gas service, as defined in Section
			 517.100 of this Part,
			 taking less than 4,000,000 therms of gas during the previous calendar
			 year;
e) $37.50 per month on each
			 account for non-residential electric service, as defined in Section
			 517.100 of this Part,
			 taking 10 megawatts or greater of peak demand during the previous calendar
			 year; and
f) $37.50 per month on
			 each account for non-residential gas service, as defined in Section
			 517.100 of this Part
			 taking 4,000,000 or more therms of gas during the previous calendar year.
			 (Section 6-5(a) of the Renewable Energy, Energy Efficiency, and Coal Resources
			 Development Law of 1997 (see P.A. 90-561))
Illinois Administrative Code › Title 86 - REVENUE › Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE › Section 517.130 - Renewable Energy Resources and Coal Technology Development Assistance Charge Return

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Renewable
			 Energy Resources and Coal Technology Development Assistance Charge collected
			 shall be paid to the Department of Revenue by the entities assessing this
			 charge with a monthly return due on or before the 20th day of the month
			 following the month in which the Renewable Energy Resources and Coal Technology
			 Development Assistance Charges were collected.
b) The return required to be filed under
			 subsection (a) of this Section shall be signed and verified and contain all of
			 the following information:
1) name of utility
			 or cooperative;
2) address of
			 utility or cooperative;
3) Illinois
			 Business Tax Number, Federal Employer Identification Number, or Registration
			 Number;
4) total number of
			 residential accounts for gas service, electric service, or both upon which the
			 Renewable Energy Resources and Coal Technology Development Assistance Charge
			 was collected;
5) total number of
			 non-residential accounts for gas service taking less than 4 million therms of
			 gas during the previous calendar year upon which the Renewable Energy Resources
			 and Coal Technology Development Assistance Charge was collected;
6) total number of non-residential accounts
			 for gas service taking 4 million or more therms of gas during the previous
			 calendar year upon which the Renewable Energy Resources and Coal Technology
			 Development Assistance Charge was collected;
7) total number of non-residential accounts
			 for electric service taking less than 10 megawatts of peak demand during the
			 previous calendar year upon which the Renewable Energy Resources and Coal
			 Technology Development Assistance Charge was collected;
8) total number of non-residential accounts
			 for electric service taking 10 megawatts or greater of peak demand during the
			 previous calendar year upon which the Renewable Energy Resources and Coal
			 Technology Development Assistance Charge was collected;
9) such other information as the Department
			 of Revenue may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE › Section 518.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part:
"Act" means the Public Utilities Act [220 ILCS
				5/];
"Department" means the Illinois Department of Revenue;
"Electric utility" shall have the meaning set forth in Section
				16-102 of the Public Utilities Act [220 ILCS
				5/16-102 ]; and
"Retail customer" shall have the meaning set forth in Section
				16-102 of the Public Utilities Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE › Section 518.110 - Nature of Energy Transition Assistance Charge

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An electric utility serving more
			 than 500,000 customers shall assess an energy transition assistance charge on
			 all its retail customers.
b)
For each utility serving more than
			 500,000 customers, the charge shall be recovered through a single, uniform
			 cents per kilowatt-hour charge applicable to all retail customers. For each
			 utility, the charge shall not exceed
			 1.3 % of the amount paid per
			 kilowatt-hour by those customers during the year ending May 31, 2009.
[220 ILCS
			 5/16-108.30(b) ]
c)
The energy transition assistance
			 charge shall be considered a charge for public utility service.
[220 ILCS
			 5/16-108.30(d) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE › Section 518.120 - Energy Transition Assistance Charge Rate

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Energy Transition Assistance Charge is
			 determined by the Department of Commerce and Economic Opportunity pursuant to
			 Section 605-1075 of the Department of Commerce and Economic Opportunity Law of
			 the Civil Administrative Code of Illinois.
b) After each electric utility serving more
			 than 500,000 customers in the State has filed an initial tariff with the
			 Illinois Commerce Commission implementing the energy transition assistance
			 charge,
each electric utility serving more than 500,000 customers in
			 the State shall, prior to the beginning of each calendar year starting with the
			 calendar year 2023, file with the Illinois Commerce Commission tariff revisions
			 to incorporate annual revisions to the energy transition assistance charge as
			 prescribed by the Department of Commerce and Economic Opportunity pursuant to
			 Section 605-1075 of the Department of Commerce and Economic Opportunity Law of
			 the Civil Administrative Code of Illinois so that such revision becomes
			 effective no later than the beginning of the first billing cycle in each
			 respective year.
[220 ILCS
			 5/16-108.30(c) ]
c) No later than 5 business days after an
			 electric utility files tariff revisions with the Illinois Commerce Commission
			 to incorporate annual revisions to the energy transition assistance charge, the
			 electric utility shall provide a copy of the tariff to the
			 Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE › Section 518.130 - Energy Transition Assistance Charge Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
By the 20th day of the month
			 following the month in which the energy transition assistance charges were
			 collected, each electric utility serving more than 500,000 customers in the
			 State shall remit to Department all moneys received as payment of the energy
			 transition assistance charge.
b)
If a customer makes a partial
			 payment, a public utility may apply such partial payments first to amounts owed
			 to the utility.
[220 ILCS
			 5/16-108.30(e) ]
c) If any payment provided for in this Part
			 exceeds the electric utility's liabilities under this Act, as shown on an
			 original return, the electric utility is authorized to credit such excess
			 payment against liability subsequently to be remitted to the Department under
			 this Part.
d) The return required
			 to be filed under this Section shall be signed and verified and contain the
			 following information:
1) the name of the
			 electric utility;
2) the address of
			 the electric utility;
3) the
			 Illinois Account Identification Number, Federal Employer Identification Number,
			 or Registration Number;
4) the
			 total number of retail customers upon which the Energy Transition Assistance
			 Charge was imposed for the period of the return;
5) the total number of kilowatt-hours of
			 energy delivered to retail customers for which the Energy Transition Assistance
			 Charge was collected during the liability period;
6) the total amount of Energy Transition
			 Assistance Charges collected for the for the period of the return;
7) any credit for excess payments of the
			 Energy Transition Assistance Charge paid in preceding months;
8) total amount remitted for the period of
			 the return; and
9) such other
			 information as the Department of Revenue may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE › Section 518.140 - Incorporation by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d,
				5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
				Retailers' Occupation Tax Act that are not inconsistent with the Act apply, as
				far as practicable, to the charge imposed by the Act to the same extent as if
				those provisions were included in the Act. References in the incorporated
				Sections of the Retailers' Occupation Tax Act to retailers, to sellers, or to
				persons engaged in the business of selling tangible personal property mean
				persons required to remit the charge imposed by Section 16-108.30 of the Public
				Utilities Act.
[220 ILCS
				5/16-108.30(e) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 520 - AMNESTY REGULATIONS › Section 520.101 - Amnesty Program In General

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Pursuant to the Illinois Tax Delinquency Amnesty Act (ITDAA), as amended by
			 P.A. 101-0009, the Department will conduct an amnesty program ("the Amnesty
			 Program"). As more fully described in Section
			 520.105,
			 the Amnesty Program will apply to payments of contested and uncontested tax
			 liabilities received by the Department from October 1, 2019 through November
			 15, 2019. If a taxpayer participates in the Amnesty Program and complies with
			 all the requirements of this Part, the Department
shall abate and not
			 seek to collect any interest or penalties that may be applicable and the
			 Department shall not seek civil or criminal prosecution for any taxpayer for
			 the period of time for which amnesty has been granted to the taxpayer.
(ITDAA Section 10)
b) Definitions
			 and special provisions. For purposes of this Part:
"Amnesty Issue" means an issue taken into account in
				determining an eligible liability, including all issues of law that must be
				resolved in making the determination and all facts relevant to the
				determination, as in existence as of the end of the Amnesty Program period.
				(See Section
				520.105(k)(1).)
"Amnesty Program Period" means the period from October 1, 2019
				through November 15, 2019.
"Eligible Liability" means a tax liability with respect to
				which a taxpayer may participate in the Amnesty Program. (See Section
				520.105(h) and
				(i).)
"Established Liability" means an eligible liability that has
				been assessed or become final prior to the beginning of the Amnesty Program
				period; any amount paid under the Protest Act prior to the beginning of the
				Amnesty Program period; or any amount of tax shown on a notice of deficiency,
				notice of assessment or notice of tax liability that was issued prior to the
				beginning of the Amnesty Program period or on an amended return or waiver of
				restrictions on assessment presented by the Department to the taxpayer prior to
				the beginning of the Amnesty Program period after the conclusion of an audit
				(including any proceedings before the Informal Conference Board).
"Estimated Federal Change Liability" means the eligible
				liability that a taxpayer estimates will result from a federal change that has
				not become final under IITA Section 506(b) as of the end of the Amnesty Program
				period.
"Federal Change" means a change affecting the taxpayer's
				federal income tax liability that must be reported to the Department under IITA
				Section 506(b).
"Notice and Demand" means any demand for payment issued by the
				Department that is eligible for the 30-day interest-free grace period under
				Section 3-2(c-5) of the Uniform Penalty and Interest Act (UPIA) [35 ILCS
				735].
"Protest Act" means the State Officers and Employees Money
				Disposition Act [30 ILCS 230].
"Taxable Period" means
the period of time for which any
				tax is imposed by and owed to the State of Illinois.
(ITDAA Section
				5)
Illinois Administrative Code › Title 86 - REVENUE › Part 520 - AMNESTY REGULATIONS › Section 520.105 - Amnesty Program Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 The Department has no duty to notify taxpayers of liabilities that may make
			 them eligible for participation in the Amnesty Program. Failure of the
			 Department to notify a taxpayer of the existence or correct amount of a
			 liability eligible for amnesty shall not preclude the taxpayer from
			 participating in the Amnesty Program.
b) Participation in the Amnesty Program
1) A taxpayer may participate in the Amnesty
			 Program selectively, provided that the taxpayer completely satisfies its
			 eligible liability for the tax type and tax period for which amnesty is sought.
			 Thus, a taxpayer may participate in the Amnesty Program with respect to:
A) particular types of tax liability, but not
			 others (e.g., Illinois Income Tax, but not Illinois Retailers Occupation Tax);
			 or
B) particular tax periods but
			 not others (e.g., 2013 Illinois Income Tax but not 2014 Illinois Income
			 Tax).
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart A - PHARMACEUTICAL ASSISTANCE PROGRAM › Section 530.115 - Eligibility Qualifications

Current through Register Vol. 48, No. 28, July 12, 2024
a) 1998
				and 1999 Claim Years
1) In order to be
				eligible to participate in this program for the 1998 and 1999 claim years, each
				claimant must:
A) be 65 years of age or older
				or disabled prior to January 1 of the year in which a claim is filed, or be the
				surviving spouse ofa claimant, who at the time of death received or was
				entitled to receive pharmaceutical assistance benefits, which surviving spouse
				will become 65 years of age within the 24 months immediately following the
				death of a claimant and which surviving spouse, but for his or her age, is
				otherwise qualified to receive pharmaceutical assistance benefits;
B) be domiciled inIllinoisat the time he or
				she filesaclaim;
C) have a maximum
				household income ofless than $16,000;
D) obtainacard from the Department;
				and
E) at the timeacard is
				obtained, execute an assignment to the Department of all benefits which might
				be claimed under any private insuranceplanin purchasing covered prescription
				drugs. [320 ILCS
				25/4(f) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart A - PHARMACEUTICAL ASSISTANCE PROGRAM › Section 530.120 - Cards

Current through Register Vol. 48, No. 28, July 12, 2024
a) A card
				containing, at a minimum, the following information, will be issued to each
				beneficiary:
1) name of
				beneficiary;
2) identification
				number;
3) effective date of
				coverage; and
4) expiration date of
				coverage.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart A - PHARMACEUTICAL ASSISTANCE PROGRAM › Section 530.165 - Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
				shall suspend the use ofacardifany beneficiaryor other person issuspected of
				fraudulent procurement or fraudulent use ofacard. [320 ILCS
				25/9 ] Evidence of fraudulent procurement or
				fraudulent use includes, but is not limited to, false information in a claim,
				use of a card by someone other than the person to whom it was issued, use of a
				card after its expiration date, and use of a card at too frequent intervals for
				the same medication.
b) The
				Department will revoke a card of any beneficiary convicted of fradulent
				procurement or fraudulent use of a card.Persons convicted of fraud underthe
				Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical
				Assistance Actshall be permanently barred from participating inthisprogram.
				[320 ILCS 25/9 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.201 - Purpose of the Property Tax Relief Program

Current through Register Vol. 48, No. 28, July 12, 2024
The Senior Citizens and Disabled Persons Property Tax Relief
				  and Pharmaceutical Assistance Act (Act) [320 ILCS 25 ] provides for the
				  establishment of a program of property tax relief ("Circuit Breaker") to be
				  administered by the Illinois Department of Revenue. The purpose for this
				  program is to provide incentives to low-income senior citizens and disabled
				  persons to acquire and retain private housing of their choice and at the same
				  time to relieve those citizens from the burdens of extraordinary property taxes
				  against their increasingly restricted earning power, and thereby to reduce the
				  requirements for public housing in Illinois. [320 ILCS
				  25/2 ]