Section 120.130  Eligibility

a)         A taxpayer with a credit for a project that meets the qualifications under paragraphs (1), (2), and (4) of subsection (c) of Section 110-20 [35 ILCS 45/110-95], subject to an agreement under the Act, may be certified by the Department to receive an exemption from:

1)         the tax imposed at the project site by Section 2-4 of the Electricity Excise Tax Law, and/or

2)         any additional charges added to the taxpayer's utility bills at the project site as a pass-on of State utility taxes under Section 9-222 of the Public Utilities Act. [35 ILCS 45/110-95]

b)         To receive a certification for the utility tax exemption, the taxpayer must be registered to self-assess that tax.