Ill. Admin. Code tit. 86, § 510.144 - Distribution of Electricity
a) The
tax in Section 510.110(b)(1)
is imposed on the person that distributes electricity to the consumer or the
end user of the electricity, when that person owns, leases, or controls the
facilities used to distribute the electricity.
b) A person that sells electricity at retail
for use or consumption that does not own, lease, or control the facilities used
to distribute the electricity to the end user or consumer is not liable for the
tax in Section 510.110(b)(1).
The person that owns, leases, or controls the facilities used to distribute the
electricity to the end user or consumer on behalf of the person selling the
electricity is liable for the tax.
Notes
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