For more detailed information including Illinois law references, please see the Department of Revenue web site.
Electricity Distribution Tax is imposed on electric utilities or alternative retail electric suppliers who distribute electricity for use or consumption (not for resale); and are not electric cooperatives, school districts, or units of local government.
Invested Capital Taxes (includes Electricity Invested Capital Tax, Gas Invested Capital Tax, and Water Company Invested Capital Tax) are imposed on electric cooperatives that are required to file reports with the Rural Utilities Service; persons engaged in the business of distributing, supplying, furnishing, or selling natural gas who are subject to the Gas Tax; and water companies subject to taxes imposed by the Illinois Income Tax Act.
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