Illinois Compiled Statutes 35 Revenue: Article 2 - Electricity Excise Tax Law

• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-1
  Short title. This Article may be cited as the Electricity Excise Tax Law. (Source: P.A. 90-561, eff. 8-1-98.)
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-2
  Findings and intent. The General Assembly finds that the deregulation and restructuring of the electric utility industry in this State mandated and implemented by...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-3
  Definitions. As used in this Law, unless the context clearly requires otherwise: (a) "Department" means the Department of Revenue of the State of Illinois. (b)...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-4
  Tax imposed. (a) Except as provided in subsection (b), a tax is imposed on the privilege of using in this State electricity purchased for use...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-5
  Multistate exemption. To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-6
  Sunset of exemptions, credits and deductions. The application of every exemption, credit and deduction against tax imposed by this Law, shall be limited by...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-7
  Collection of electricity excise tax. (a) Beginning with bills for electricity or electric service issued on and after August 1, 1998, the tax imposed...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-7.5
  Registration of delivering suppliers. A person who engages in business as a delivering supplier of electricity in this State shall register with the Department....
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-7.6
  Revocation of certificate of registration. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-8
  Tax collected as debt owed to State. The tax herein required to be collected by any delivering supplier maintaining a place of business in...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-9
  Return and payment of tax by delivering supplier. Each delivering supplier who is required or authorized to collect the tax imposed by this Law shall...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-10
  Election and registration to be self-assessing purchaser. Any purchaser for non-residential electric use may elect to register with the Department as a self-assessing purchaser...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-10.5
  (Repealed). (Source: P.A. 90-561, eff. 8-1-98. Repealed by P.A. 90-624, eff. 7-10-98.)
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-10.6
  Revocation of certificate of registration. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-11
  Direct return and payment by self-assessing purchaser. When electricity is used or consumed by a self-assessing purchaser subject to the tax imposed by this Law...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-12
  Applicability of Retailers' Occupation Tax Act, Public Utilities Revenue Act and Uniform Penalty and Interest Act. The Department shall have full power to administer...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-13
  Inspection of books and records. Every delivering supplier maintaining a place of business in this State who is obligated to collect and remit the...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-14
  Rules and regulations; hearing; review under Administrative Review Law; death or incompetency of party. The Department may make, promulgate and enforce such reasonable rules and...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-15
  Illinois Administrative Procedure Act; application. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-16
  Violations. Any purchaser or delivering supplier who is required to but fails to make a return, or who makes a fraudulent return, or who...
• Illinois Electricity Excise Tax Law. - 35 ILCS 640, Section 2-17
  Office of Attorney General; Consumer Utilities Unit. From the moneys collected under this Law, the General Assembly shall appropriate sufficient moneys to the Office...

Last modified: February 18, 2015