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35 ILCS 640/2-4
(35 ILCS 640/2-4)
Sec. 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 or
consumption and not for resale, other than by municipal corporations owning and
operating a local transportation system for public service, at the following
rates per
kilowatt-hour delivered to the purchaser:
(i) For the first 2000 kilowatt-hours used or | | consumed in a month: 0.330 cents per kilowatt-hour;
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(ii) For the next 48,000 kilowatt-hours used or
| | consumed in a month: 0.319 cents per kilowatt-hour;
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(iii) For the next 50,000 kilowatt-hours used or
| | consumed in a month: 0.303 cents per kilowatt-hour;
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(iv) For the next 400,000 kilowatt-hours used or
| | consumed in a month: 0.297 cents per kilowatt-hour;
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(v) For the next 500,000 kilowatt-hours used or
| | consumed in a month: 0.286 cents per kilowatt-hour;
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(vi) For the next 2,000,000 kilowatt-hours used or
| | consumed in a month: 0.270 cents per kilowatt-hour;
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(vii) For the next 2,000,000 kilowatt-hours used or
| | consumed in a month: 0.254 cents per kilowatt-hour;
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(viii) For the next 5,000,000 kilowatt-hours used or
| | consumed in a month: 0.233 cents per kilowatt-hour;
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(ix) For the next 10,000,000 kilowatt-hours used or
| | consumed in a month: 0.207 cents per kilowatt-hour;
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(x) For all electricity in excess of 20,000,000
| | kilowatt-hours used or consumed in a month: 0.202 cents per kilowatt-hour.
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Provided, that in lieu of the foregoing rates, the tax
is imposed on a self-assessing purchaser at the rate of 5.1%
of the self-assessing purchaser's purchase price for
all electricity distributed, supplied, furnished, sold,
transmitted and delivered to the self-assessing purchaser in a
month.
(b) A tax is imposed on the privilege of using in this State electricity
purchased from a municipal system or electric cooperative, as defined in
Article XVII of the Public Utilities Act, which has not made an election as
permitted by either Section 17-200 or Section 17-300 of such Act, at the lesser
of 0.32 cents per kilowatt hour of all electricity distributed, supplied,
furnished, sold, transmitted, and delivered by such municipal system or
electric cooperative to the purchaser or 5% of each such purchaser's purchase
price for all electricity distributed, supplied, furnished, sold, transmitted,
and delivered by such municipal system or electric cooperative to the
purchaser, whichever is the lower rate as applied to each purchaser in each
billing period.
(c) The tax imposed by this Section 2-4 is not imposed with
respect to any use of electricity by business enterprises
certified under Section 9-222.1 or 9-222.1A of the Public Utilities Act,
as amended, to the extent of such exemption and during the
time specified by the Department of Commerce and Economic Opportunity; or with respect to any transaction in interstate
commerce, or otherwise, to the extent to which such
transaction may not, under the Constitution and statutes of
the United States, be made the subject of taxation by this
State.
(d) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity at a REV Illinois Project site that has received a certification for tax exemption from the Department of Commerce and Economic Opportunity pursuant to Section 95 of the Reimagining Energy and Vehicles in Illinois Act, to the extent of such exemption, which shall be no more than 10 years.
(e) The tax imposed by this Section 2-4 is not imposed with respect to any use of electricity at a project site that has received a certification for tax exemption from the Department of Commerce and Economic Opportunity pursuant to the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, to the extent of such exemption, which shall be no more than 10 years.
(Source: P.A. 102-669, eff. 11-16-21; 102-700, eff. 4-19-22; 102-1125, eff. 2-3-23.)
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