Ill. Admin. Code. tit 86, § 510.165 - Electricity Distributed to the State of Illinois, Its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions

Taxpayers are liable for tax with respect to the distribution of electricity to the State of Illinois, its Departments, agencies, counties, municipalities (other than municipal corporations owning and operating a local transportation system for public service in this State), school districts, or other political subdivisions for use or consumption and not for resale.

(Source: Amended at 47 Ill. Reg. 18748, effective November 28, 2023)