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Utility Report

Who must file the Utility report?

You must file this report if you are a business that is required to file a return with the department under the Gas Revenue Tax Act, Gas Use Tax Act, Electricity Excise Tax Act, or the Telecommunications Excise Tax Act and your utility customers received incentives.

Incentives are received by utility customers because they are

  • located within an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones or Sub-Zones; or
  • High Impact businesses certified under Section 9-222.1A of the Public Utilities Act that are registered with the Illinois Department of Revenue to self-assess Electricity Excise Tax.

What information will I need to know to file my Utility Report?

Click on the links below to obtain more information about each required piece of information.

Utility Tax Incentives