Illinois Administrative Code
Title 86 - REVENUE
Part 510 - THE PUBLIC UTILITIES REVENUE ACT
Section 510.144 - Distribution of Electricity

Universal Citation: 86 IL Admin Code ยง 510.144

Current through Register Vol. 48, No. 38, September 20, 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.

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