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. 38, September 20, 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 (Section 2 of the Act was repealed by P.A. 90-561, effective January 1, 1998)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
c) The tax imposed by the Act shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. [35 ILCS 620/14]