TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 510 THE PUBLIC UTILITIES REVENUE ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 510.101 Definitions Section 510.105 Disposition of Tax Monies Section 510.110 Imposition of Tax Section 510.115 Effective Period of Act (Repealed) Section 510.120 Returns Section 510.125 Gross Amount of Transactions or Billings Basis of Tax (Repealed) Section 510.130 Certificate of Registration Section 510.131 Enterprise Zone Exemption (Repealed) Section 510.135 Books and Records Section 510.140 Claims to Recover Erroneously Paid Tax Section 510.144 Distribution of Electricity Section 510.145 Furnishing of Electricity (Repealed) Section 510.150 Electricity Sold to and by Building Operators Section 510.155 Transactions in Interstate Commerce Section 510.160 Sales of Electricity to the United States Government Section 510.165 Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions Section 510.170 Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions Section 510.175 Meter Readings (Repealed) Section 510.180 Services Furnished to Officers or Employees (Repealed) Section 510.185 Interdepartmental Transfers Section 510.190 Discounts, Penalties and Finance or Interest Charges (Repealed) Section 510.195 Sales of Appliances, Equipment or Services Subject to Other Tax Acts (Repealed) Section 510.200 Application of the Retailers’ Occupation Tax Act to the Subject Matter of the Act

AUTHORITY: Implementing the Public Utilities Revenue Act [35 ILCS 620] and authorized by Sections 2505-35 and 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Illinois Public Utilities Tax Regulations, adopted March 11, 1937; codified at 8 Ill. Reg. 8616; amended at 11 Ill. Reg. 18759, effective October 30, 1987; amended at 16 Ill. Reg. 5990, effective March 31, 1992; amended at 47 Ill. Reg. 5820, effective April 4, 2023; amended at 47 Ill. Reg. 18748, effective November 28, 2023.