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. 38, September 20, 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.

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