(35 ILCS 640/2-7)
Collection of electricity excise tax.
(a) Beginning with bills for
electricity or electric service issued on and after August 1, 1998, the tax
imposed by this Law shall be collected from the purchaser,
other than a self-assessing purchaser
where the delivering supplier or suppliers are notified by the Department
that the purchaser has been registered as a self-assessing purchaser for the
accounts listed by the self-assessing purchaser as described in Section 2-10 of
supplier maintaining a place of business in this State at the
rates stated in Section 2-4 with respect to the electricity
delivered by such delivering supplier to or for the purchaser,
and shall be remitted to the Department as provided in Section
2-9 of this Law.
All sales to a purchaser are presumed subject to tax
collection unless the Department notifies the
supplier that the purchaser has been registered as a self-assessing purchaser
for the accounts listed by the self-assessing purchaser as described in
Section 2-10 of this Law. Upon receipt of
notification by the
Department, the delivering supplier is
relieved of all liability for the collection and remittance
of tax from the self-assessing purchaser for which notification was provided
by the Department. The delivering supplier is relieved of
the liability for the collection of the tax from a self-assessing purchaser
until such time as the delivering
supplier is notified in writing by the Department that the
purchaser's certification as a self-assessing purchaser is
no longer in effect.
Delivering suppliers shall collect the tax from
purchasers by adding the tax to the amount of the purchase
price received from the purchaser for delivering electricity
for or to the purchaser.
Where a delivering supplier does not collect the tax from a purchaser, other
than a self-assessing purchaser, as provided herein, such purchaser shall pay
the tax directly to the Department.
(b) The credit allowed to a public utility under Section 8-403.1 of the
Public Utilities Act shall be allowed as a credit against the public utility's
obligation to remit electricity excise tax described in Section 2-9.
(Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98; 90-813, eff.