State of Illinois
92nd General Assembly
Legislation

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92_SB0761eng

 
SB761 Engrossed                                LRB9204525SMdv

 1        AN ACT concerning taxes.

 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 2-3 as follows:

 6        (35 ILCS 640/2-3)
 7        Sec. 2-3. Definitions.  As used in this Law,  unless  the
 8    context clearly requires otherwise:
 9        (a)  "Department"  means the Department of Revenue of the
10    State of Illinois.
11        (b)  "Director" means the Director of the  Department  of
12    Revenue of the State of Illinois.
13        (c)  "Person"  means any natural individual, firm, trust,
14    estate, partnership, association, joint stock company,  joint
15    venture,   corporation,   limited  liability  company,  or  a
16    receiver,  trustee,   guardian,   or   other   representative
17    appointed  by order of any court, or any city, town, village,
18    county, or other political subdivision of this State.
19        (d)  "Purchase price" means the  consideration  paid  for
20    the  distribution,  supply, furnishing, sale, transmission or
21    delivery of electricity to a person for  non-residential  use
22    or  consumption (and for both residential and non-residential
23    use or consumption in the case of electricity purchased  from
24    a  municipal  system  or  electric  cooperative  described in
25    subsection (b) of Section 2-4) and not for  resale,  and  for
26    all services directly related to the production, transmission
27    or   distribution   of   electricity  distributed,  supplied,
28    furnished, sold, transmitted or delivered for non-residential
29    use or consumption, and includes transition  charges  imposed
30    in  accordance  with  Article XVI of the Public Utilities Act
31    and instrument funding charges  imposed  in  accordance  with
 
SB761 Engrossed             -2-                LRB9204525SMdv
 1    Article  XVIII  of the Public Utilities Act, as well as cash,
 2    services and property of every kind or nature, and  shall  be
 3    determined  without  any  deduction on account of the cost of
 4    the service, product  or  commodity  supplied,  the  cost  of
 5    materials  used, labor or service costs, or any other expense
 6    whatsoever.  However,  "purchase  price"  shall  not  include
 7    consideration paid for:
 8             (i)  any charge for a dishonored check;
 9             (ii)  any  finance  or  credit  charge,  penalty  or
10        charge  for  delayed  payment,  or  discount  for  prompt
11        payment;
12             (iii)  any charge for reconnection of service or for
13        replacement or relocation of facilities;
14             (iv)  any   advance   or   contribution  in  aid  of
15        construction;
16             (v)  repair, inspection or  servicing  of  equipment
17        located on customer premises;
18             (vi)  leasing or rental of equipment, the leasing or
19        rental of which is not necessary to furnishing, supplying
20        or selling electricity;
21             (vii)  any  purchase  by a purchaser if the supplier
22        is prohibited by federal or State  constitution,  treaty,
23        convention, statute or court decision from recovering the
24        related tax liability from such purchaser; and
25             (viii)  any   amounts  added  to  purchasers'  bills
26        because of charges made pursuant to the  tax  imposed  by
27        this Law.
28        In  case  credit is extended, the amount thereof shall be
29    included only as and when payments are made.
30        "Purchase price" shall not include consideration received
31    from business enterprises certified under Section 9-222.1  or
32    9-222.1A  of  the  Public  Utilities  Act, as amended, to the
33    extent of such  exemption  and  during  the  period  of  time
34    specified   by  the  Department  of  Commerce  and  Community
 
SB761 Engrossed             -3-                LRB9204525SMdv
 1    Affairs.
 2        (e)  "Purchaser"   means   any   person   who    acquires
 3    electricity  for use or consumption and not for resale, for a
 4    valuable consideration.
 5        (f)  "Non-residential electric  use"  means  any  use  or
 6    consumption of electricity which is not  residential electric
 7    use.
 8        (g)  "Residential electric use" means electricity used or
 9    consumed  at  a  dwelling of 2 or fewer units, or electricity
10    for household purposes used or consumed at  a  building  with
11    multiple  dwelling  units where the electricity is registered
12    by a separate meter for each dwelling unit.
13        (h)  "Self-assessing purchaser"  means  a  purchaser  for
14    non-residential  electric use who elects to register with and
15    to pay tax directly to  the  Department  in  accordance  with
16    Sections 2-10 and 2-11 of this Law.
17        (i)  "Delivering  supplier"  means  any person engaged in
18    the business of delivering electricity to persons for use  or
19    consumption  and not for resale, but not an entity engaged in
20    the practice of  resale  and  redistribution  of  electricity
21    within  a  building prior to January 2, 1957, and who, in any
22    case where more than one person participates in the  delivery
23    of  electricity  to a specific purchaser,  is the last of the
24    suppliers engaged in delivering the electricity prior to  its
25    receipt by the purchaser.
26        (j)  "Delivering supplier maintaining a place of business
27    in  this  State",  or  any  like  term,  means any delivering
28    supplier having or maintaining within this State, directly or
29    by a subsidiary, an office, generation facility, transmission
30    facility, distribution facility, sales office or other  place
31    of  business,  or any employee, agent or other representative
32    operating within this  State  under  the  authority  of  such
33    delivering supplier or such delivering supplier's subsidiary,
34    irrespective  of  whether  such place of business or agent or
 
SB761 Engrossed             -4-                LRB9204525SMdv
 1    other representative is located in this State permanently  or
 2    temporarily,  or  whether  such  delivering  supplier or such
 3    delivering supplier's subsidiary is licensed to  do  business
 4    in this State.
 5        (k)  "Use"  means the exercise by any person of any right
 6    or power over electricity incident to the ownership  of  that
 7    electricity,  except that it does not include the generation,
 8    production, transmission, distribution, delivery or  sale  of
 9    electricity  in  the regular course of business or the use of
10    electricity for such purposes.
11    (Source: P.A. 90-561, eff. 8-1-98; 91-914, eff. 7-7-00.)

12        Section 99.  Effective date.  This Act takes effect  upon
13    becoming law.

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