Illinois Administrative Code

Section 501.100 Definitions For purposes of this Part, the following definitions apply: "Department" means the Illinois Department of Revenue. "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of the Motor Fuel Tax Law and aviation fuels and kerosene, but excluding …

Section 501.200 Basis and Rate of the Environmental Impact Fee Law a) Beginning January 1, 1996, and before January 1, 2030, all receivers of fuel are subject to an environmental impact fee of $60 per 7,500 gallons of fuel, or an equivalent amount per fraction thereof, that is so…

Section 501.300 Motor Fuel Tax Regulations Applied The following Sections of the Motor Fuel Tax Regulations apply to entities affected by this Part insofar as they can be applied without conflict with the provisions of the Environmental Impact Fee Law or any regulations promulgat…

Section 510.101 Definitions When used in these regulations, the following words and phrases shall have the meanings hereinafter defined [35 ILCS 620/1]: "Act" means the Public Utilities Revenue Act [35 ILCS 620] (the Act). "Consumer Price Index" means the Consumer Price Index For…

Section 510.105 Disposition of Tax Monies All moneys received by the Department under Sections 2a.1 and 2a.2 shall be paid into the Personal Property Tax Replacement Fund in the State Treasury. [35 ILCS 620/2a.2] (Source: Amended at 47 Ill. Reg. 18748, effective November 28, 2023…

Section 510.110 Imposition of Tax 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 transportat…

Section 510.115 Effective Period of Act (Repealed) (Source: Repealed at 16 Ill. Reg. 5990, effective March 31, 1992)

Section 510.120 Returns a) A return with respect to the tax imposed by Section 2a.1 of the Act (See Section 510.110(b)(1) and (2)) shall be made by every person for any taxable period for which such person is liable for such tax. Returns shall be due and shall be filed with the D…

Section 510.125 Gross Amount of Transactions or Billings Basis of Tax (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.130 Certificate of Registration a) An application for a Certificate of Registration shall be filed with the Department by every person subject to the Public Utilities Revenue Tax Act. The application to register must be made on a form prescribed and furnished by the D…

Section 510.131 Enterprise Zone Exemption (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.135 Books and Records a) Every taxpayer under the Act shall keep books, records, papers, and other documents which are adequate to reflect the information which such taxpayers are required by Section 2a.2 of the Act to report to the Department by filing annual returns…

Section 510.140 Claims to Recover Erroneously Paid Tax a) If it appears, after a claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under the Act, whether as the result of a mistake of fact or an error of law, ex…

Section 510.144 Distribution of Electricity 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. …

Section 510.145 Furnishing of Electricity (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.150 Electricity Sold to and by Building Operators a) Persons owning, operating or leasing buildings, who purchase electricity for sale to tenants, bill the tenants for the electricity, and distribute the electricity to tenants over facilities owned, leased, or control…

Section 510.155 Transactions in Interstate Commerce a) The tax is not imposed upon any taxpayer with respect to any transaction in interstate commerce to the extent that such transactions may not, under the Constitution and statutes of the United States, be made the subject of ta…

Section 510.160 Sales of Electricity to the United States Government a) Taxpayers are not liable for tax with respect to their receipts from electricity distributed, supplied, furnished or sold to the United States Government, its unincorporated departments, agencies or instrumen…

Section 510.165 Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions Taxpayers are liable for tax with respect to the distribution of electricity to the State of Illinois, its Departments, agencies, …

Section 510.170 Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions Taxpayers are liable for tax with respect to the distribution of electricity to any religious, scientific, educational, or charitable institution for use or consumption and n…

Section 510.175 Meter Readings (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.180 Services Furnished to Officers or Employees (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.185 Interdepartmental Transfers a) The distribution of electricity between the various departments of a taxpayer does not result in any liability for tax under the Act, notwithstanding that one department of the taxpayer receiving such electricity is, for accounting p…

Section 510.190 Discounts, Penalties and Finance or Interest Charges (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.195 Sales of Appliances, Equipment or Services Subject to Other Tax Acts (Repealed) (Source: Repealed at 47 Ill. Reg. 18748, effective November 28, 2023)

Section 510.200 Application of the Retailers’ Occupation Tax Act to the Subject Matter of the Act All of the provisions of Sections 4, (except that the time limitation provisions shall run from the date when the tax is due rather than from the date when gross receipts are receive…

Section 515.100 Definitions 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 …

Section 515.110 Nature of Water and Sewer Assistance Charge 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…

Section 515.120 Water and Sewer Assistance Charge Rates 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…

Section 515.130 Water and Sewer Assistance Charge Return 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 wh…

Section 515.140 Incorporation by Reference 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 app…

Section 516.100 Definitions 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; […

Section 516.110 Nature of Energy Assistance Charge 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…

Section 516.120 Energy Assistance Charge Rates 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 subsectio…

Section 516.130 Energy Assistance Charge Return 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 Ass…

Section 516.140 Incorporation of Retailers’ Occupation Tax Act Provisions by Reference 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 …

Section 517.100 Definitions 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 [3…

Section 517.110 Nature of Renewable Energy Resources and Coal Technology Development Assistance Charge 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 coopera…

Section 517.120 Renewable Energy Resources and Coal Technology Development Assistance Charge Rates 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 f…

Section 517.130 Renewable Energy Resources and Coal Technology Development Assistance Charge Return 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 …

Section 518.100 Definitions 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 5/16-1…

Section 518.110 Nature of Energy Transition Assistance Charge 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 r…

Section 518.120 Energy Transition Assistance Charge Rate 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 Administra…

Section 518.130 Energy Transition Assistance Charge Returns 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 m…

Section 518.140 Incorporation by Reference 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 cha…

Section 520.101 Amnesty Program In General a) Pursuant to the Illinois Tax Delinquency Amnesty Act (ITDAA), as amended by P.A. 104-0006, the Department will conduct an amnesty program ("the Amnesty Program"). As more fully described in Section 520.105, the Amnesty Program will ap…

Section 520.105 Amnesty Program Requirements 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 eli…