Electricity Excise Tax

• Statutory - 35 ILCS 640/2-1 to 640/99
  
• Regulations - Part 511
  

• MyTax Illinois
  

The tax is imposed on persons, including electricity cooperatives, distributing, supplying, furnishing, or selling electricity in Illinois for use and consumption (not for resale).

The following sales of electricity are exempt from tax:

• Sales for resale
• Sales in interstate commerce
• Sales to businesses certified by the Illinois Department of Commerce and Economic Opportunity and located in an enterprise zone
• Sales to businesses certified by the Illinois Department of Commerce and Economic Opportunity as a High Impact Business;
• Sales to the federal government; and
• Sales to municipal corporations owning and operating a local transportation system for public service in Illinois

Public utilities are also allowed a tax credit when they are required to purchase electricity produced from methane gas that is generated from landfills.

Use the Tax Rate Database to determine the various taxes and fees for municipal systems, electric cooperatives, delivering suppliers, and self-assessing purchasers.

Municipalities may impose a tax on the business of distributing, supplying, furnishing, selling, transmitting, or delivering electricity for use or consumption (and not for resale) within the corporate limits of the municipality. The Department of Revenue does not collect these locally imposed taxes.

REG-1, Business Registration Application, is the form a qualified business must use to apply for a license. You may also register using our on-line Business Registration program.

Return:

• Form RPU-13, Electricity Excise Tax Return, which can be filed electronically, is filed monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often a return must be filed.
• A monthly return is due on or before the 15th day of the month following the month for which the return is filed.
• A quarterly return is due on or before the last day of the month following the quarter for which the return is filed.
• An annual return is due on or before January 31 of the year following the year for which the return is filed.

Returns may be filed electronically. For more information see MyTax Illinois.

Companies other than municipalities that have an average monthly liability of $10,000 or more must make quarter-monthly payments. Payments are due on the 7th, 15th, 22nd, and the last day of the month. Payments can be made using MyTax Illinois. Taxpayers who mail their quarter-monthly payments to the department must complete Form RPU-50, Public Utilities Quarter-Monthly Payment - Electricity Excise Tax. Do not send Form RPU-50 if you remit your payment electronically.

A taxpayer with an annual liability of $20,000 or more in the preceding calendar year must remit any tax payment electronically by Electronic Funds Transfer (EFT).

• Call us at: 1 217 782-7517
• Mail Form RPU-13 to:
  ELECTRICITY EXCISE TAX
  ILLINOIS DEPARTMENT OF REVENUE
  PO BOX 19019
  SPRINGFIELD IL 62794-9019