TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 501
ENVIRONMENTAL IMPACT FEE
SECTION 501.100 DEFINITIONS
Section 501.100 Definitions
For purposes of this Part, the
following definitions apply:
"Department" means the Illinois Department of
Revenue.
"Fuel" means all liquids defined as "Motor
Fuel" in Section 1.1 of the Motor Fuel Tax Law and aviation fuels and
kerosene, but excluding liquified petroleum gases. (Section 305 of the
Law)
"Law" means the Environmental Impact Fee Law [415
ILCS 125].
"Receiver" means a person who is licensed under
Section 3c of the Motor Fuel Tax Law and who either produces, refines, blends,
compounds or manufactures fuel in this State, or transports fuel into this
State or receives fuel transported to him from without the State or exports
fuel out of this State, or who is engaged in distribution of fuel primarily by
tank car or tank truck, or both, and who operates an Illinois bulk plant that
has active fuel bulk storage capacity of not less than 30,000 gallons.
(Section 305 of the Law)
 | TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 501
ENVIRONMENTAL IMPACT FEE
SECTION 501.200 BASIS AND RATE OF THE ENVIRONMENTAL IMPACT FEE LAW
Section 501.200 Basis and
Rate of the Environmental Impact Fee Law
a) Beginning January 1, 1996, and before January 1, 2030,
all receivers of fuel are subject to an environmental impact fee of $60 per
7,500 gallons of fuel, or an equivalent amount per fraction thereof, that is
sold or used in Illinois. The fee shall be paid by the receiver in this State
who first sells or uses the fuel.
b) A receiver of fuels is subject to the fee without regard to
whether the fuel is intended to be used for operation of motor vehicles on the
public highways and waters. However, no fee shall be imposed upon the
importation or receipt of aviation fuels and kerosene at airports with over
170,000 operations per year, located in a city of more than 1,000,000 inhabitants,
for sale to or use by holders of certificates of public convenience and
necessity or foreign air carrier permits, issued by the United States
Department of Transportation, and their air carrier affiliates, or upon the
importation or receipt of aviation fuels and kerosene at facilities owned or
leased by those certificate or permit holders and used in their activities at
an airport described above. In addition, no fee may be imposed upon the
importation or receipt of diesel fuel or liquefied natural gas sold to
or used by a rail carrier registered under Section 18c-7201 of the
Illinois Vehicle Code [625 ILCS 5] or otherwise recognized by the
Illinois Commerce Commission as a rail carrier, to the extent used
directly in railroad operations. In addition, no fee may be imposed when the
sale is made with delivery to a purchaser outside this State or when the sale
is made to a person holding a valid license as a receiver. In addition, no fee
shall be imposed upon diesel fuel or liquefied natural gas consumed or used in
the operation of ships, barges, or vessels, that are used primarily in or for
the transportation of property in interstate commerce for hire on rivers
bordering on this State, if the diesel fuel or liquefied natural gas is
delivered by a licensed receiver to the purchaser's barge, ship, or vessel
while it is afloat upon that bordering river. A specific notation thereof
shall be made on the invoices or sales slips covering each sale.
c) Beginning
January 1, 2021, no fee shall be imposed under this Section on receivers of
aviation fuel for sale or use for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. [415 ILCS
125/310] "Aviation fuel" means jet fuel and aviation gasoline.
[415 ILCS 125/315]
(Source: Amended at 49 Ill.
Reg. 3278, effective February 26, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 501
ENVIRONMENTAL IMPACT FEE
SECTION 501.300 MOTOR FUEL TAX REGULATIONS APPLIED
Section 501.300 Motor Fuel
Tax Regulations Applied
The following Sections of the
Motor Fuel Tax Regulations apply to entities affected by this Part insofar as
they can be applied without conflict with the provisions of the Environmental
Impact Fee Law or any regulations promulgated thereunder: 86 Ill. Adm. Code
500.203, 500.204, 500.205, 500.215, 500.230, 500.260, 500.270, 500.400,
500.405, 500.500, 500.505, and 500.600. References to "taxes" in
these referenced Sections shall be construed to apply to the administration,
payment, and remittance of all fees under this Part.
(Source: Amended at 26 Ill. Reg. 9939, effective June 24, 2002)
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