For more detailed information including Illinois law references, please see the Department of Revenue web site.
The tax is imposed on persons distributing, supplying, furnishing, or selling electricity in Illinois for use and consumption (not for resale).
Note: Municipalities may impose a tax on persons purchasing electricity for use or consumption (and not for resale) within the corporate limits of the municipality. Taxes are collected based on a schedule of maximum rates calculated on a monthly basis for each purchaser. This schedule of rates is found in the Illinois Municipal Code. The Department of Revenue does not collect these locally imposed taxes. |
