Ill. Admin. Code tit. 14 § 120.130

Current through Register Vol. 49, No. 2, January 10, 2025

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.

Ill. Admin. Code tit. 14, § 120.130

Adopted at 48 Ill. Reg. 8505, effective 5/31/2024