§ 510.101. Definitions

§ 510.105. Disposition of Tax Monies

§ 510.110. Imposition of Tax

§ 510.115. Effective Period of Act [Repealed]

§ 510.120. Returns

§ 510.125. Gross Amount of Transactions or Billings Basis of Tax [Repealed]

§ 510.130. Certificate of Registration

§ 510.131. Enterprise Zone Exemption [Repealed]

§ 510.135. Books and Records

§ 510.140. Claims to Recover Erroneously Paid Tax

§ 510.144. Distribution of Electricity

§ 510.145. Furnishing of Electricity [Repealed]

§ 510.150. Electricity Sold to and by Building Operators

§ 510.155. Transactions in Interstate Commerce

§ 510.160. Sales of Electricity to the United States Government

§ 510.165. Electricity Distributed to The State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

§ 510.170. Electricity Distributed to Religious, Scientific, Educational and Charitable Institutions

§ 510.175. Meter Readings [Repealed]

§ 510.180. Services Furnished to Officers or Employees [Repealed]

§ 510.185. Interdepartmental Transfers

§ 510.190. Discounts, Penalties and Finance or Interest Charges [Repealed]

§ 510.195. Sales of Appliances, Equipment or Services Subject to Other Tax Acts [Repealed]

§ 510.200. Application of the Retailers’ Occupation Tax Act to the Subject Matter of the Act

SOURCE: 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 April 4, 2023; amended at 47 Ill. Reg. 18748, effective November 28, 2023.