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91_HB0046
LRB9100317PTpk
1 AN ACT to amend the Electricity Excise Tax Law by
2 changing Section 2-7.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Electricity Excise Tax Law is amended by
6 changing Section 2-7 as follows:
7 (35 ILCS 640/2-7)
8 Sec. 2-7. Collection of electricity excise tax from
9 purchaser. Beginning with bills for electricity or electric
10 service issued on and after August 1, 1998, the tax imposed
11 by this Law shall be collected from the purchaser, other than
12 a self-assessing purchaser where the delivering supplier or
13 suppliers are notified by the Department that the purchaser
14 has been registered as a self-assessing purchaser for the
15 accounts listed by the self-assessing purchaser as described
16 in Section 2-10 of this Law, by any delivering supplier
17 maintaining a place of business in this State at the rates
18 stated in Section 2-4 with respect to the electricity
19 delivered by such delivering supplier to or for the
20 purchaser, and shall be remitted to the Department as
21 provided in Section 2-9 of this Law. All sales to a purchaser
22 are presumed subject to tax collection unless the Department
23 notifies the delivering supplier that the purchaser has been
24 registered as a self-assessing purchaser for the accounts
25 listed by the self-assessing purchaser as described in
26 Section 2-10 of this Law. Upon receipt of notification by
27 the Department, the delivering supplier is relieved of all
28 liability for the collection and remittance of tax from the
29 self-assessing purchaser for which notification was provided
30 by the Department. The delivering supplier is relieved of
31 the liability for the collection of the tax from a
-2- LRB9100317PTpk
1 self-assessing purchaser until such time as the delivering
2 supplier is notified in writing by the Department that the
3 purchaser's certification as a self-assessing purchaser is no
4 longer in effect. Delivering suppliers shall collect the tax
5 from purchasers by adding the tax to the amount of the
6 purchase price received from the purchaser for delivering
7 electricity for or to the purchaser. Where a delivering
8 supplier does not collect the tax from a purchaser, other
9 than a self-assessing purchaser, as provided herein, such
10 purchaser shall pay the tax directly to the Department.
11 (Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98.)