TITLE 14: COMMERCE
SUBTITLE C: ECONOMIC DEVELOPMENT
CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
PART 580 REIMAGINING ENERGY AND VEHICLES IN ILLINOIS PROGRAM
SECTION 580.130 ELIGIBILITY


 

Section 580.130  Eligibility

 

a)         A taxpayer with a REV Illinois credit for a project that meets the qualifications under paragraphs (1), (2), and (4) of subsection (c) of Section 20 of the Act, may 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, and/or

 

b)         to receive a certification for the utility tax exemption, the taxpayer must be registered to self-assess that tax. (Section 95 of the Act)