



 
 
 
1  AN ACT concerning revenue.
 
2  Be it enacted by the People of the State of Illinois,
 
3  represented in the General Assembly:
 
4  Section 5. The Electricity Excise Tax Law is amended by  
5  changing Section 24 as follows:
 
6  (35 ILCS 640/24)
 
7  Sec. 24. Tax imposed.
 
8  (a) Except as provided in subsection (b), a tax is
imposed  
9  on the privilege
of using in this State electricity purchased  
10  for use or
consumption and not for resale, other than by  
11  municipal corporations owning and
operating a local  
12  transportation system for public service, at the following
 
13  rates per
kilowatthour delivered to the purchaser:
 
14  (i) For the first 2000 kilowatthours used or
consumed  
15  in a month: 0.330 cents per kilowatthour;
 
16  (ii) For the next 48,000 kilowatthours used or
 
17  consumed in a month: 0.319 cents per kilowatthour;
 
18  (iii) For the next 50,000 kilowatthours used or
 
19  consumed in a month: 0.303 cents per kilowatthour;
 
20  (iv) For the next 400,000 kilowatthours used or
 
21  consumed in a month: 0.297 cents per kilowatthour;
 
22  (v) For the next 500,000 kilowatthours used or
 
23  consumed in a month: 0.286 cents per kilowatthour;
 
24  (vi) For the next 2,000,000 kilowatthours used or
 
25  consumed in a month: 0.270 cents per kilowatthour;
 
26  (vii) For the next 2,000,000 kilowatthours used or
 
27  consumed in a month: 0.254 cents per kilowatthour;
 
28  (viii) For the next 5,000,000 kilowatthours used
or  
29  consumed in a month: 0.233 cents per kilowatthour;
 
30  (ix) For the next 10,000,000 kilowatthours used or
 
31  consumed in a month: 0.207 cents per kilowatthour;
 
32  (x) For all electricity in excess of 20,000,000

 
 
1  kilowatthours used or consumed in a month: 0.202 cents
per  
2  kilowatthour.
 
3  Provided, that in lieu of the foregoing rates, the tax
is  
4  imposed on a selfassessing purchaser at the rate of 5.1%
of  
5  the selfassessing purchaser's purchase price for
all  
6  electricity distributed, supplied, furnished, sold,
 
7  transmitted and delivered to the selfassessing purchaser in a
 
8  month.
 
9  (b) A tax is imposed on the privilege of using in this  
10  State electricity
purchased from a municipal system or electric  
11  cooperative, as defined in
Article XVII of the Public Utilities  
12  Act, which has not made an election as
permitted by either  
13  Section 17200 or Section 17300 of such Act, at the lesser
of  
14  0.32 cents per kilowatt hour of all electricity distributed,  
15  supplied,
furnished, sold, transmitted, and delivered by such  
16  municipal system or
electric cooperative to the purchaser or 5%  
17  of each such purchaser's purchase
price for all electricity  
18  distributed, supplied, furnished, sold, transmitted,
and  
19  delivered by such municipal system or electric cooperative to  
20  the
purchaser, whichever is the lower rate as applied to each  
21  purchaser in each
billing period.
 
22  (c) The tax imposed by this Section 24 is not imposed with
 
23  respect to any use of electricity by business enterprises
 
24  certified under Section 9222.1 or 9222.1A of the Public  
25  Utilities Act,
as amended, to the extent of such exemption and  
26  during the
time specified by the Department of Commerce and  
27  Economic Opportunity
Community
Affairs ; or with respect to any  
28  transaction in interstate
commerce, or otherwise, to the extent  
29  to which such
transaction may not, under the Constitution and  
30  statutes of
the United States, be made the subject of taxation  
31  by this
State. This subsection is exempt from the provisions of  
32  Section 26.
 
33  (Source: P.A. 90561, eff. 8198; 91914, eff. 7700; revised  
34  12603.)
 
35  Section 99. Effective date. This Act takes effect upon 
 
 
1  becoming law.
