State of Illinois
91st General Assembly
Legislation

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91_SB0247

 
                                               LRB9102649PTdv

 1        AN ACT to exempt school  districts  from  certain  taxes,
 2    amending named Acts.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section  5.  The  Gas  Revenue  Tax  Act  is  amended  by
 6    changing Section 1 as follows:

 7        (35 ILCS 615/1) (from Ch. 120, par. 467.16)
 8        Sec. 1. Definitions.   For  the  purposes  of  this  Act:
 9    "Gross  receipts"  means  the  consideration received for gas
10    distributed, supplied, furnished or sold to persons  for  use
11    or  consumption  and  not  for  resale,  and for all services
12    (including the  transportation  or  storage  of  gas  for  an
13    end-user) rendered in connection therewith, and shall include
14    cash,  services  and  property  of  every kind or nature, and
15    shall be determined without any deduction on account  of  the
16    cost  of the service, product or commodity supplied, the cost
17    of materials used, labor  or  service  costs,  or  any  other
18    expense  whatsoever.  However,  "gross  receipts"  shall  not
19    include receipts from:
20             (i)  any  minimum  or  other  charge  for gas or gas
21        service where the customer has taken no therms of gas;
22             (ii)  any charge for a dishonored check;
23             (iii)  any finance  or  credit  charge,  penalty  or
24        charge  for  delayed  payment,  or  discount  for  prompt
25        payment;
26             (iv)  any  charge for reconnection of service or for
27        replacement or relocation of facilities;
28             (v)  any  advance  or   contribution   in   aid   of
29        construction;
30             (vi)  repair,  inspection  or servicing of equipment
31        located on customer premises;

 
                            -2-                LRB9102649PTdv
 1             (vii)  leasing or rental of equipment,  the  leasing
 2        or  rental  of  which  is  not necessary to distributing,
 3        furnishing, supplying, selling, transporting  or  storing
 4        gas;
 5             (viii)  any  sale  to  a customer if the taxpayer is
 6        prohibited by  federal  or  State  constitution,  treaty,
 7        convention, statute or court decision from recovering the
 8        related tax liability from such customer;
 9             (ix)  any charges added to customers' bills pursuant
10        to  the  provisions  of Section 9-221 or Section 9-222 of
11        the Public Utilities Act,  as  amended,  or  any  charges
12        added  to  customers'  bills  by  taxpayers  who  are not
13        subject to  rate  regulation  by  the  Illinois  Commerce
14        Commission  for  the purpose of recovering any of the tax
15        liabilities or other amounts specified in such provisions
16        of such Act; and
17             (x)  any  charge  for  gas  or  gas  services  to  a
18        customer who acquired contractual rights for  the  direct
19        purchase  of  gas  or  gas  services  originating from an
20        out-of-state supplier or source on  or  before  March  1,
21        1995,  except  for  those  charges  solely related to the
22        local distribution of gas  by  a  public  utility.   This
23        exemption  includes  any  charge  for gas or gas service,
24        except for those charges  solely  related  to  the  local
25        distribution  of  gas  by a public utility, to a customer
26        who maintained an  account  with  a  public  utility  (as
27        defined in Section 3-105 of the Public Utilities Act) for
28        the  transportation  of  customer-owned  gas on or before
29        March 1, 1995.  The provisions of this amendatory Act  of
30        1997   are  intended  to  clarify,  rather  than  change,
31        existing  law  as  to  the  meaning  and  scope  of  this
32        exemption; and
33             (xi)  a sale to a school  district  subject  to  the
34        School Code.
 
                            -3-                LRB9102649PTdv
 1        In  case  credit is extended, the amount thereof shall be
 2    included only as and when payments are received.
 3        "Gross receipts" shall not include consideration received
 4    from business enterprises certified under Section 9-222.1  of
 5    the  Public  Utilities Act, as amended, to the extent of such
 6    exemption and during the period  of  time  specified  by  the
 7    Department of Commerce and Community Affairs.
 8        "Department" means the Department of Revenue of the State
 9    of Illinois.
10        "Director"   means   the  Director  of  Revenue  for  the
11    Department of Revenue of the State of Illinois.
12        "Taxpayer" means a person  engaged  in  the  business  of
13    distributing, supplying, furnishing or selling gas for use or
14    consumption and not for resale.
15        "Person"  means  any  natural  individual,  firm,  trust,
16    estate,  partnership, association, joint stock company, joint
17    adventure,  corporation,  limited  liability  company,  or  a
18    receiver, trustee, guardian or other representative appointed
19    by order of any court, or any city,  town,  county  or  other
20    political subdivision of this State.
21        "Invested  capital"  means  that  amount equal to (i) the
22    average of the balances at the  beginning  and  end  of  each
23    taxable  period  of the taxpayer's total stockholder's equity
24    and total long-term debt, less investments in and advances to
25    all corporations, as set forth on the balance sheets included
26    in the taxpayer's annual  report  to  the  Illinois  Commerce
27    Commission  for  the  taxable  period;  (ii)  multiplied by a
28    fraction determined under Sections  301  and  304(a)  of  the
29    "Illinois Income Tax Act" and reported on the Illinois income
30    tax  return  for  the  taxable  period  ending in or with the
31    taxable period  in  question.  However,  notwithstanding  the
32    income   tax   return  reporting  requirement  stated  above,
33    beginning July 1, 1979, no taxpayer's  denominators  used  to
34    compute   the   sales,  property  or  payroll  factors  under
 
                            -4-                LRB9102649PTdv
 1    subsection (a) of Section 304 of the Illinois Income Tax  Act
 2    shall  include  payroll,  property  or sales of any corporate
 3    entity  other  than  the  taxpayer  for   the   purposes   of
 4    determining  an allocation for the invested capital tax. This
 5    amendatory Act of 1982, Public Act 82-1024, is  not  intended
 6    to  and  does  not  make  any  change  in  the meaning of any
 7    provision of this Act, it  having  been  the  intent  of  the
 8    General  Assembly  in  initially  enacting  the definition of
 9    "invested  capital"  to  provide  for  apportionment  of  the
10    invested capital of  each  company,  based  solely  upon  the
11    sales, property and payroll of that company.
12        "Taxable  period"  means each period which ends after the
13    effective date of this Act and which is covered by an  annual
14    report  filed  by  the  taxpayer  with  the Illinois Commerce
15    Commission.
16    (Source: P.A. 89-417, eff. 1-1-96; 90-16, eff. 6-16-97.)

17        Section 10.  The Public Utilities Revenue Act is  amended
18    by changing Section 1 as follows:

19        (35 ILCS 620/1) (from Ch. 120, par. 468)
20        Sec. 1. Definitions. For the purposes of this Law:
21        "Consumer Price Index" means the Consumer Price Index For
22    All  Urban  Consumers  for  all items published by the United
23    States Department of Labor; provided that if  this  index  no
24    longer  exists, the Department of Revenue shall prescribe the
25    use of a comparable, substitute index.
26        "Gross receipts" means  the  consideration  received  for
27    electricity  distributed,  supplied,  furnished  or  sold  to
28    persons  for  use  or consumption and not for resale, and for
29    all services (including the transmission of  electricity  for
30    an  end-user)  rendered in connection therewith, and includes
31    cash, services and property of  every  kind  or  nature,  and
32    shall  be  determined without any deduction on account of the
 
                            -5-                LRB9102649PTdv
 1    cost of the service, product or commodity supplied, the  cost
 2    of  materials  used,  labor  or  service  costs, or any other
 3    expense  whatsoever.  However,  "gross  receipts"  shall  not
 4    include receipts from:
 5             (i)  any minimum or other charge for electricity  or
 6        electric   service   where  the  customer  has  taken  no
 7        kilowatt-hours of electricity;
 8             (ii)  any charge for a dishonored check;
 9             (iii)  any finance  or  credit  charge,  penalty  or
10        charge  for  delayed  payment,  or  discount  for  prompt
11        payment;
12             (iv)  any  charge for reconnection of service or for
13        replacement or relocation of facilities;
14             (v)  any  advance  or   contribution   in   aid   of
15        construction;
16             (vi)  repair,  inspection  or servicing of equipment
17        located on customer premises;
18             (vii)  leasing or rental of equipment,  the  leasing
19        or  rental  of  which  is  not necessary to distributing,
20        furnishing,   supplying,    selling    or    transporting
21        electricity;
22             (viii)  any  sale  to  a customer if the taxpayer is
23        prohibited by  federal  or  State  constitution,  treaty,
24        convention, statute or court decision from recovering the
25        related tax liability from such customer; and
26             (ix)  any charges added to customers' bills pursuant
27        to  the  provisions  of Section 9-221 or Section 9-222 of
28        the Public Utilities Act,  as  amended,  or  any  charges
29        added  to  customers'  bills  by  taxpayers  who  are not
30        subject to  rate  regulation  by  the  Illinois  Commerce
31        Commission  for  the purpose of recovering any of the tax
32        liabilities or other amount specified in such  provisions
33        of  such  Act.  In  case  credit  is extended, the amount
34        thereof shall be included only as and when  payments  are
 
                            -6-                LRB9102649PTdv
 1        received; and
 2             (x)  a  sale  to  a  school  district subject to the
 3        School Code.
 4        "Gross receipts" shall not include consideration received
 5    from business enterprises certified under Section 9-222.1  of
 6    the  Public  Utilities Act, as amended, to the extent of such
 7    exemption and during the period  of  time  specified  by  the
 8    Department of Commerce and Community Affairs.
 9        "Department" means the Department of Revenue of the State
10    of Illinois.
11        "Director"   means   the  Director  of  Revenue  for  the
12    Department of Revenue of the State of Illinois.
13        "Distributing  electricity"  means  delivering   electric
14    energy  to  an  end  user  over  facilities owned, leased, or
15    controlled by the taxpayer.
16        "Taxpayer" for purposes of the tax on the distribution of
17    electricity  imposed  by   this   Act   means   an   electric
18    cooperative,  an  electric  utility, or an alternative retail
19    electric supplier (other than a person that is an alternative
20    retail electric supplier solely pursuant to subsection (e) of
21    Section 16-115 of the Public Utilities Act), as  those  terms
22    are  defined  in  the  Public  Utilities  Act, engaged in the
23    business of distributing electricity in this State for use or
24    consumption and not for resale.
25        "Taxpayer" for purposes of the Public  Utilities  Revenue
26    Tax  means  a person engaged in the business of distributing,
27    supplying, furnishing  or  selling  electricity  for  use  or
28    consumption and not for resale.
29        "Person"  means  any  natural  individual,  firm,  trust,
30    estate,  partnership, association, joint stock company, joint
31    adventure,  corporation,  limited  liability  company,  or  a
32    receiver, trustee, guardian or other representative appointed
33    by order of any court, or any city,  town,  county  or  other
34    political subdivision of this State.
 
                            -7-                LRB9102649PTdv
 1        "Invested capital" in the case of an electric cooperative
 2    subject  to  the  tax imposed by Section 2a.1 means an amount
 3    equal to the  product  determined  by  multiplying,  (i)  the
 4    average  of  the  balances  at  the  beginning and end of the
 5    taxable period of  the  taxpayer's  total  equity  (including
 6    memberships,    patronage    capital,    operating   margins,
 7    non-operating margins, other margins and other equities),  as
 8    set  forth  on  the balance sheets included in the taxpayer's
 9    annual report to the United States Department of  Agriculture
10    Rural Utilities Services (established pursuant to the federal
11    Rural  Electrification  Act of 1936, as amended), by (ii) the
12    fraction determined under Sections  301  and  304(a)  of  the
13    Illinois Income Tax Act, as amended, for the taxable period.
14        "Taxable  period"  means  each  calendar  year which ends
15    after the effective date of this Act.   In  the  case  of  an
16    electric  cooperative  subject  to the tax imposed by Section
17    2a.1, "taxable period" means each calendar year ending  after
18    the  effective  date  of  this  Act  and covered by an annual
19    report  filed  by  the  taxpayer  with  the   United   States
20    Department of Agriculture Rural Utilities Services.
21    (Source: P.A. 90-561, eff. 1-1-98.)

22        Section  15.  The  Telecommunications  Excise  Tax Act is
23    amended by changing Section 2 as follows:

24        (35 ILCS 630/2) (from Ch. 120, par. 2002)
25        Sec. 2.  Definitions.  As used in  this  Article,  unless
26    the context clearly requires otherwise:
27        (a)  "Gross  charge" means the amount paid for the act or
28    privilege of originating or receiving  telecommunications  in
29    this  State  and  for  all services and equipment provided in
30    connection therewith by a retailer, valued in  money  whether
31    paid in money or otherwise, including cash, credits, services
32    and property of every kind or nature, and shall be determined
 
                            -8-                LRB9102649PTdv
 1    without  any  deduction  on  account  of  the  cost  of  such
 2    telecommunications,  the  cost  of  materials  used, labor or
 3    service costs or  any  other  expense  whatsoever.   In  case
 4    credit is extended, the amount thereof shall be included only
 5    as  and  when  paid. "Gross charges" for private line service
 6    shall include charges imposed at each  channel  point  within
 7    this  State,  charges  for  the  channel mileage between each
 8    channel point within this State, and charges for that portion
 9    of  the  interstate  inter-office  channel  provided   within
10    Illinois. However, "gross charges" shall not include:
11             (1)  any amounts added to a purchaser's bill because
12        of  a charge made pursuant to (i) the tax imposed by this
13        Article; (ii) charges added to customers' bills  pursuant
14        to  the  provisions  of  Sections  9-221  or 9-222 of the
15        Public Utilities Act, as amended, or any similar  charges
16        added  to  customers'  bills  by  retailers  who  are not
17        subject to  rate  regulation  by  the  Illinois  Commerce
18        Commission  for  the purpose of recovering any of the tax
19        liabilities or other amounts specified in such provisions
20        of such Act; or (iii) the tax imposed by Section 4251  of
21        the Internal Revenue Code;
22             (2)  charges  for  a  sent collect telecommunication
23        received outside of the State;
24             (3)  charges for leased time on equipment or charges
25        for the storage of data  or  information  for  subsequent
26        retrieval  or  the  processing  of  data  or  information
27        intended  to  change its form or content.  Such equipment
28        includes, but is not limited to, the use of  calculators,
29        computers,    data   processing   equipment,   tabulating
30        equipment or accounting equipment and also  includes  the
31        usage of computers under a time-sharing agreement;
32             (4)  charges  for customer equipment, including such
33        equipment that is leased or rented by the  customer  from
34        any  source,  wherein  such charges are disaggregated and
 
                            -9-                LRB9102649PTdv
 1        separately identified from other charges;
 2             (5)  charges to business enterprises certified under
 3        Section 9-222.1 of the Public Utilities Act, as  amended,
 4        to  the extent of such exemption and during the period of
 5        time  specified  by  the  Department  of   Commerce   and
 6        Community Affairs;
 7             (6)  charges for telecommunications and all services
 8        and  equipment provided in connection therewith between a
 9        parent corporation and its wholly owned  subsidiaries  or
10        between  wholly  owned  subsidiaries when the tax imposed
11        under this Article has already been paid  to  a  retailer
12        and  only  to  the  extent  that  the charges between the
13        parent  corporation  and  wholly  owned  subsidiaries  or
14        between  wholly  owned  subsidiaries  represent   expense
15        allocation   between   the   corporations   and  not  the
16        generation of profit for the corporation  rendering  such
17        service;
18             (7)  bad debts. Bad debt means any portion of a debt
19        that  is  related  to  a  sale  at retail for which gross
20        charges are not otherwise deductible or  excludable  that
21        has  become  worthless  or  uncollectable,  as determined
22        under applicable federal income tax  standards.   If  the
23        portion  of  the  debt  deemed  to be bad is subsequently
24        paid, the retailer shall report and pay the tax  on  that
25        portion  during the reporting period in which the payment
26        is made;
27             (8)  charges   paid   by    inserting    coins    in
28        coin-operated telecommunication devices;
29             (9)  amounts  paid  by  telecommunications retailers
30        under  the  Telecommunications  Municipal  Infrastructure
31        Maintenance Fee Act; and
32             (10)  charges to school  districts  subject  to  the
33        School Code.
34        (b)  "Amount  paid"  means  the  amount  charged  to  the
 
                            -10-               LRB9102649PTdv
 1    taxpayer's  service address in this State regardless of where
 2    such amount is billed or paid.
 3        (c)  "Telecommunications", in  addition  to  the  meaning
 4    ordinarily  and  popularly  ascribed to it, includes, without
 5    limitation, messages or information transmitted  through  use
 6    of  local, toll and wide area telephone service; private line
 7    services;    channel    services;     telegraph     services;
 8    teletypewriter;  computer  exchange services; cellular mobile
 9    telecommunications   service;   specialized   mobile   radio;
10    stationary two way radio; paging service; or any  other  form
11    of  mobile and portable one-way or two-way communications; or
12    any  other  transmission  of  messages  or   information   by
13    electronic or similar means, between or among points by wire,
14    cable,  fiber-optics,  laser,  microwave, radio, satellite or
15    similar facilities. As used in this Act, "private line" means
16    a  dedicated  non-traffic  sensitive  service  for  a  single
17    customer, that entitles the customer to exclusive or priority
18    use of a communications channel or group  of  channels,  from
19    one  or  more  specified  locations  to  one  or  more  other
20    specified  locations.  The definition of "telecommunications"
21    shall not include value  added  services  in  which  computer
22    processing applications are used to act on the form, content,
23    code  and protocol of the information for purposes other than
24    transmission.   "Telecommunications"   shall   not    include
25    purchases   of  telecommunications  by  a  telecommunications
26    service provider for use as a component part of  the  service
27    provided   by   him  to  the  ultimate  retail  consumer  who
28    originates   or    terminates    the    taxable    end-to-end
29    communications.  Carrier  access  charges,  right  of  access
30    charges, charges for use of inter-company facilities, and all
31    telecommunications  resold  in  the  subsequent provision of,
32    used  as  a  component  of,  or  integrated  into  end-to-end
33    telecommunications service shall be non-taxable as sales  for
34    resale.
 
                            -11-               LRB9102649PTdv
 1        (d)  "Interstate     telecommunications"     means    all
 2    telecommunications that either originate or terminate outside
 3    this State.
 4        (e)  "Intrastate    telecommunications"     means     all
 5    telecommunications  that  originate and terminate within this
 6    State.
 7        (f)  "Department" means the Department of Revenue of  the
 8    State of Illinois.
 9        (g)  "Director"  means  the  Director  of Revenue for the
10    Department of Revenue of the State of Illinois.
11        (h)  "Taxpayer"  means  a  person  who  individually   or
12    through  his  agents,  employees or permittees engages in the
13    act   or    privilege    of    originating    or    receiving
14    telecommunications  in  this  State  and  who  incurs  a  tax
15    liability under this Article.
16        (i)  "Person"  means any natural individual, firm, trust,
17    estate, partnership, association, joint stock company,  joint
18    venture,   corporation,   limited  liability  company,  or  a
19    receiver, trustee, guardian or other representative appointed
20    by order of any court, the  Federal  and  State  governments,
21    including  State universities created by statute or any city,
22    town, county or other political subdivision of this State.
23        (j)  "Purchase  at   retail"   means   the   acquisition,
24    consumption  or  use  of  telecommunication through a sale at
25    retail.
26        (k)  "Sale at retail" means the  transmitting,  supplying
27    or  furnishing  of  telecommunications  and  all services and
28    equipment   provided   in   connection   therewith   for    a
29    consideration  to  persons  other  than the Federal and State
30    governments, and State universities created  by  statute  and
31    other  than between a parent corporation and its wholly owned
32    subsidiaries or between wholly owned subsidiaries  for  their
33    use or consumption and not for resale.
34        (l)  "Retailer"  means  and includes every person engaged
 
                            -12-               LRB9102649PTdv
 1    in the business of making sales at retail as defined in  this
 2    Article.    The  Department  may,  in  its  discretion,  upon
 3    application, authorize  the  collection  of  the  tax  hereby
 4    imposed  by  any retailer not maintaining a place of business
 5    within  this  State,  who,  to  the   satisfaction   of   the
 6    Department,  furnishes adequate security to insure collection
 7    and payment of the  tax.   Such  retailer  shall  be  issued,
 8    without  charge,  a  permit  to  collect  such  tax.  When so
 9    authorized, it shall be the duty of such retailer to  collect
10    the  tax upon all of the gross charges for telecommunications
11    in this State in the same manner  and  subject  to  the  same
12    requirements  as  a  retailer maintaining a place of business
13    within  this  State.   The  permit  may  be  revoked  by  the
14    Department at its discretion.
15        (m)  "Retailer maintaining a place of  business  in  this
16    State",  or  any  like  term, means and includes any retailer
17    having or maintaining within this State,  directly  or  by  a
18    subsidiary,  an office, distribution facilities, transmission
19    facilities,  sales  office,  warehouse  or  other  place   of
20    business,  or  any  agent  or  other representative operating
21    within this State under the authority of the retailer or  its
22    subsidiary, irrespective of whether such place of business or
23    agent  or other representative is located here permanently or
24    temporarily,  or  whether  such  retailer  or  subsidiary  is
25    licensed to do business in this State.
26        (n)  "Service   address"   means    the    location    of
27    telecommunications      equipment      from     which     the
28    telecommunications  services  are  originated  or  at   which
29    telecommunications  services  are received by a taxpayer.  In
30    the event this may not be a defined location, as in the  case
31    of   mobile   phones,   paging   systems,  maritime  systems,
32    air-to-ground systems and the  like,  service  address  shall
33    mean  the  location  of  a  taxpayer's  primary  use  of  the
34    telecommunications  equipment as defined by telephone number,
 
                            -13-               LRB9102649PTdv
 1    authorization code, or location in Illinois where  bills  are
 2    sent.
 3    (Source: P.A. 90-562, eff. 12-16-97.)

 4        Section 20.  The Electricity Excise Tax Law is amended by
 5    changing Section 2-3 as follows:

 6        (35 ILCS 640/2-3)
 7        Sec.  2-3.  Definitions.  As used in this Law, unless the
 8    context clearly requires otherwise:
 9        (a)  "Department" means the Department of Revenue of  the
10    State of Illinois.
11        (b)  "Director"  means  the Director of the Department of
12    Revenue of the State of Illinois.
13        (c)  "Person" means any natural individual, firm,  trust,
14    estate,  partnership, association, joint stock company, joint
15    venture,  corporation,  limited  liability  company,   or   a
16    receiver,   trustee,   guardian,   or   other  representative
17    appointed by order of any court, or any city, town,  village,
18    county, or other political subdivision of this State.
19        (d)  "Purchase  price"  means  the consideration paid for
20    the distribution, supply, furnishing, sale,  transmission  or
21    delivery  of  electricity to a person for non-residential use
22    or consumption (and for both residential and  non-residential
23    use  or consumption in the case of electricity purchased from
24    a municipal  system  or  electric  cooperative  described  in
25    subsection  (b)  of  Section 2-4) and not for resale, and for
26    all services directly related to the production, transmission
27    or  distribution  of   electricity   distributed,   supplied,
28    furnished, sold, transmitted or delivered for non-residential
29    use  or  consumption, and includes transition charges imposed
30    in accordance with Article XVI of the  Public  Utilities  Act
31    and  instrument  funding  charges  imposed in accordance with
32    Article XVIII of the Public Utilities Act, as well  as  cash,
 
                            -14-               LRB9102649PTdv
 1    services  and  property of every kind or nature, and shall be
 2    determined without any deduction on account of  the  cost  of
 3    the  service,  product  or  commodity  supplied,  the cost of
 4    materials used, labor or service costs, or any other  expense
 5    whatsoever.    However,  "purchase  price"  shall not include
 6    consideration paid for:
 7             (i)  any charge for a dishonored check;
 8             (ii)  any  finance  or  credit  charge,  penalty  or
 9        charge  for  delayed  payment,  or  discount  for  prompt
10        payment;
11             (iii)  any charge for reconnection of service or for
12        replacement or relocation of facilities;
13             (iv)  any  advance  or  contribution   in   aid   of
14        construction;
15             (v)  repair,  inspection  or  servicing of equipment
16        located on customer premises;
17             (vi)  leasing or rental of equipment, the leasing or
18        rental of which is not necessary to furnishing, supplying
19        or selling electricity;
20             (vii)  any purchase by a purchaser if  the  supplier
21        is  prohibited  by federal or State constitution, treaty,
22        convention, statute or court decision from recovering the
23        related tax liability from such purchaser; and
24             (viii)  any  amounts  added  to  purchasers'   bills
25        because  of  charges  made pursuant to the tax imposed by
26        this Law; and
27             (ix)  any purchase by a school district  subject  to
28        the School Code.
29        In  case  credit is extended, the amount thereof shall be
30    included only as and when payments are made.
31        "Purchase price" shall not include consideration received
32    from business enterprises certified under Section 9-222.1  of
33    the  Public  Utilities Act, as amended, to the extent of such
34    exemption and during the period  of  time  specified  by  the
 
                            -15-               LRB9102649PTdv
 1    Department of Commerce and Community Affairs.
 2        (e)  "Purchaser"    means   any   person   who   acquires
 3    electricity for use or consumption and not for resale, for  a
 4    valuable consideration.
 5        (f)  "Non-residential  electric  use"  means  any  use or
 6    consumption of electricity which is not  residential electric
 7    use.
 8        (g)  "Residential electric use" means electricity used or
 9    consumed at a dwelling of 2 or fewer  units,  or  electricity
10    for  household  purposes  used or consumed at a building with
11    multiple dwelling units where the electricity  is  registered
12    by a separate meter for each dwelling unit.
13        (h)  "Self-assessing  purchaser"  means  a  purchaser for
14    non-residential electric use who elects to register with  and
15    to  pay  tax  directly  to  the Department in accordance with
16    Sections 2-10 and 2-11 of this Law.
17        (i)  "Delivering supplier" means any  person  engaged  in
18    the  business of delivering electricity to persons for use or
19    consumption and not for resale and who,  in  any  case  where
20    more   than  one  person  participates  in  the  delivery  of
21    electricity to a specific purchaser,   is  the  last  of  the
22    suppliers  engaged in delivering the electricity prior to its
23    receipt by the purchaser.
24        (j)  "Delivering supplier maintaining a place of business
25    in this State",  or  any  like  term,  means  any  delivering
26    supplier having or maintaining within this State, directly or
27    by a subsidiary, an office, generation facility, transmission
28    facility,  distribution facility, sales office or other place
29    of business, or any employee, agent or  other  representative
30    operating  within  this  State  under  the  authority of such
31    delivering supplier or such delivering supplier's subsidiary,
32    irrespective of whether such place of business  or  agent  or
33    other  representative is located in this State permanently or
34    temporarily, or whether  such  delivering  supplier  or  such
 
                            -16-               LRB9102649PTdv
 1    delivering  supplier's  subsidiary is licensed to do business
 2    in this State.
 3        (k)  "Use" means the exercise by any person of any  right
 4    or  power  over electricity incident to the ownership of that
 5    electricity, except that it does not include the  generation,
 6    production,  transmission,  distribution, delivery or sale of
 7    electricity in the regular course of business or the  use  of
 8    electricity for such purposes.
 9    (Source: P.A. 90-561, eff. 8-1-98.)

10        Section  25.  The  Public  Utilities  Act  is  amended by
11    changing Section 3-121 as follows:

12        (220 ILCS 5/3-121) (from Ch. 111 2/3, par. 3-121)
13        Sec. 3-121.  Gross revenue.  As used in Section 2-202  of
14    this Act, the term "gross revenue" includes all revenue which
15    (1)  is  collected by a public utility subject to regulations
16    under this Act (a) pursuant to the rates, other charges,  and
17    classifications  which  it  is required to file under Section
18    9-102 of this Act and (b)  pursuant  to  emergency  rates  as
19    permitted  by  Section  9-104 of this Act, and (2) is derived
20    from  the  intrastate  public  utility  business  of  such  a
21    utility. Such term does not include revenue derived by such a
22    public utility from the  sale  of  public  utility  services,
23    products  or  commodities  to another public utility or to an
24    electric cooperative for resale by  such  public  utility  or
25    electric  cooperative  or  to school districts subject to the
26    School Code.  "Gross revenue" shall not include  any  charges
27    added  to  customers'  bills  pursuant  to  the provisions of
28    Section 9-221, 9-221.1 and 9-222 of this Act or consideration
29    received from business enterprises  certified  under  Section
30    9-222.1  of  this  Act  to  the  extent of such exemption and
31    during the period in which the exemption is in effect.
32    (Source: P.A. 85-1021.)

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