Ill. Admin. Code tit. 86 § 511.300

Current through Register Vol. 48, No. 45, November 8, 2024

Section 511.300 - Self-assessing Purchaser Election

a) Any purchaser for non-residential electric use may elect to register with the Department as a self-assessing purchaser and to pay the tax imposed by the Electricity Excise Tax Law directly to the Department, 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, rather than paying the tax to such purchaser's delivering supplier. [35 ILCS 640/2-10 ]

b) A purchaser may not elect to register to be a self-assessing purchaser for accounts where that purchaser's delivering supplier is 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 (election to provide existing or future customers access to alternative retail electric suppliers) or Section 17-300 (election to be an alternative retail electric supplier) of the Act. See Section 511.110(c) of this Part.

c) The election by a purchaser to register as a self-assessing purchaser may not be revoked by the purchaser for at least 2 years after election. [35 ILCS 640/2-10]

Ill. Admin. Code tit. 86, § 511.300