Ill. Admin. Code tit. 86, § 510 - THE PUBLIC UTILITIES REVENUE ACT

  1. § 510.101 - Definitions
  2. § 510.105 - Disposition of Tax Monies
  3. § 510.110 - Imposition of Tax
  4. § 510.115 - Effective Period of Act (Repealed)
  5. § 510.120 - Returns
  6. § 510.125 - Gross Amount of Transactions or Billings Basis of Tax (Repealed)
  7. § 510.130 - Certificate of Registration
  8. § 510.131 - Enterprise Zone Exemption (Repealed)
  9. § 510.135 - Books and Records
  10. § 510.140 - Claims to Recover Erroneously Paid Tax
  11. § 510.144 - Distribution of Electricity
  12. § 510.145 - Furnishing of Electricity (Repealed)
  13. § 510.150 - Electricity Sold to and by Building Operators
  14. § 510.155 - Transactions in Interstate Commerce
  15. § 510.160 - Sales of Electricity to the United States Government
  16. § 510.165 - Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
  17. § 510.170 - Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions
  18. § 510.175 - Meter Readings (Repealed)
  19. § 510.180 - Services Furnished to Officers or Employees (Repealed)
  20. § 510.185 - Interdepartmental Transfers
  21. § 510.190 - Discounts, Penalties and Finance or Interest Charges (Repealed)
  22. § 510.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts (Repealed)
  23. § 510.200 - Application of the Retailers' Occupation Tax Act to the Subject Matter of the Act

Notes

Ill. Admin. Code tit. 86, § 510

Illinois Public Utilities Tax Regulations, adopted March 11, 1937; codified at 8 Ill. Reg. 8616; amended at 11 Ill. Reg. 18759, effective October 30, 1987; amended at 16 Ill. Reg. 5990, effective March 31, 1992.

 Amended at 47 Ill. Reg. 5820, effective 4/4/2023. Amended at 47 Ill. Reg. 18748, effective 11/28/2023.

AUTHORITY: Implementing the Public Utilities Revenue Act [35 ILCS 620 ] and authorized by Sections 2505-35 and 2505-795 of the Department of Revenue Law [20 ILCS 2505 ].

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