Ill. Admin. Code tit. 14 § 580.130

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

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)

Ill. Admin. Code tit. 14, § 580.130

Adopted at 47 Ill. Reg. 7058, effective 5/9/2023