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| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB2079 Introduced 2/10/2011, by Sen. Kirk W. Dillard SYNOPSIS AS INTRODUCED:
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35 ILCS 615/1 | from Ch. 120, par. 467.16 |
35 ILCS 630/2 | from Ch. 120, par. 2002 |
35 ILCS 640/2-4 |
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Amends the Gas Revenue Tax Act, the Telecommunications Excise Tax Act, and the Electricity Excise Tax Act. Provides that businesses that are primarily engaged in manufacturing are exempt from taxation under the Acts. Provides that the Acts' automatic sunset provisions do not apply to the exemption.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | SB2079 | | LRB097 10318 HLH 50526 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Gas Revenue Tax Act is amended by changing |
| 5 | | Section 1 as follows:
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| 6 | | (35 ILCS 615/1) (from Ch. 120, par. 467.16)
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| 7 | | Sec. 1. For the purposes of this Act: "Gross receipts" |
| 8 | | means the consideration received for gas
distributed, |
| 9 | | supplied, furnished or sold to persons for use or
consumption |
| 10 | | and not for resale, and for all services (including the
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| 11 | | transportation or storage of gas for an end-user) rendered in |
| 12 | | connection
therewith, and shall include cash, services and |
| 13 | | property of every kind or
nature, and shall be determined |
| 14 | | without any deduction on account of the
cost of the service, |
| 15 | | product or commodity supplied, the cost of materials
used, |
| 16 | | labor or service costs, or any other expense whatsoever. |
| 17 | | However,
"gross receipts" shall not include receipts from:
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| 18 | | (i) any minimum or other charge for gas or gas service |
| 19 | | where the
customer has taken no therms of gas;
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| 20 | | (ii) any charge for a dishonored check;
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| 21 | | (iii) any finance or credit charge, penalty or charge |
| 22 | | for delayed
payment, or discount for prompt payment;
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| 23 | | (iv) any charge for reconnection of service or for |
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| 1 | | replacement or
relocation of facilities;
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| 2 | | (v) any advance or contribution in aid of construction;
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| 3 | | (vi) repair, inspection or servicing of equipment |
| 4 | | located on customer
premises;
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| 5 | | (vii) leasing or rental of equipment, the leasing or |
| 6 | | rental of which is
not necessary to distributing, |
| 7 | | furnishing, supplying, selling, transporting
or storing |
| 8 | | gas;
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| 9 | | (viii) any sale to a customer if the taxpayer is |
| 10 | | prohibited by federal
or State constitution, treaty, |
| 11 | | convention, statute or court decision from
recovering the |
| 12 | | related tax liability from such customer;
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| 13 | | (ix) any charges added to customers' bills pursuant to |
| 14 | | the provisions of
Section 9-221 or Section 9-222 of the |
| 15 | | Public Utilities Act, as amended,
or any charges added to |
| 16 | | customers' bills by taxpayers who are not subject to
rate |
| 17 | | regulation by the Illinois Commerce Commission for the |
| 18 | | purpose of
recovering any of the tax liabilities or other |
| 19 | | amounts specified in such
provisions of such Act; and
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| 20 | | (x) prior to October 1, 2003, any charge for gas or gas |
| 21 | | services to a
customer who acquired
contractual rights for |
| 22 | | the direct purchase of gas or gas services originating
from |
| 23 | | an out-of-state supplier or source on or before March 1, |
| 24 | | 1995, except for
those charges solely related to the local |
| 25 | | distribution of gas by a public
utility. This exemption |
| 26 | | includes any charge for gas or gas service, except
for |
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| 1 | | those charges solely related to the local distribution of |
| 2 | | gas by a public
utility, to a customer who maintained an |
| 3 | | account with a public utility (as
defined in Section 3-105 |
| 4 | | of the Public Utilities Act) for the transportation of
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| 5 | | customer-owned gas on or before March 1, 1995. The |
| 6 | | provisions of this
amendatory Act of 1997 are intended to |
| 7 | | clarify, rather than change, existing
law as to the meaning |
| 8 | | and scope of this exemption. This exemption (x)
expires on |
| 9 | | September 30, 2003.
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| 10 | | In case credit is extended, the amount thereof shall be |
| 11 | | included only as and
when payments are received.
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| 12 | | "Gross receipts" shall not include consideration received |
| 13 | | from business
enterprises certified under Section 9-222.1 of |
| 14 | | the Public Utilities
Act, as amended, to the extent of such |
| 15 | | exemption and during the
period of time specified by the |
| 16 | | Department of Commerce and Economic Opportunity.
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| 17 | | "Gross receipts" shall not include consideration received |
| 18 | | from businesses that are primarily engaged in manufacturing. |
| 19 | | This paragraph is exempt from the provisions of Section 2a.3 of |
| 20 | | this Act. |
| 21 | | "Department" means the Department of Revenue of the State |
| 22 | | of Illinois.
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| 23 | | "Director" means the Director of Revenue for the Department |
| 24 | | of Revenue of the
State of Illinois.
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| 25 | | "Taxpayer" means a person engaged in the business of |
| 26 | | distributing, supplying,
furnishing or selling gas for use or |
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| 1 | | consumption and not for resale.
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| 2 | | "Person" means any natural individual, firm, trust, |
| 3 | | estate, partnership,
association, joint stock company, joint |
| 4 | | adventure, corporation, limited
liability company, or a |
| 5 | | receiver, trustee, guardian or other representative
appointed |
| 6 | | by order of any court, or any city, town, county or other |
| 7 | | political
subdivision of this State.
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| 8 | | "Invested capital" means that amount equal to (i) the |
| 9 | | average of the balances
at the beginning and end of each |
| 10 | | taxable period of the taxpayer's total
stockholder's equity and |
| 11 | | total long-term debt, less investments in and advances
to all |
| 12 | | corporations, as set forth on the balance sheets included in |
| 13 | | the
taxpayer's annual report to the Illinois Commerce |
| 14 | | Commission for the taxable
period; (ii) multiplied by a |
| 15 | | fraction determined under Sections 301 and
304(a) of the |
| 16 | | "Illinois Income Tax Act" and reported on the Illinois income
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| 17 | | tax return for the taxable period ending in or with the taxable |
| 18 | | period in
question. However, notwithstanding the income tax |
| 19 | | return reporting
requirement stated above, beginning July 1, |
| 20 | | 1979, no taxpayer's
denominators used to compute the sales, |
| 21 | | property or payroll factors under
subsection (a) of Section 304 |
| 22 | | of the Illinois Income Tax Act shall include
payroll, property |
| 23 | | or sales of any corporate entity other than the taxpayer
for |
| 24 | | the purposes of determining an allocation for the invested |
| 25 | | capital tax.
This amendatory Act of 1982, Public Act 82-1024, |
| 26 | | is not intended to and
does not make any change in the meaning |
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| 1 | | of any provision of this Act, it
having been the intent of the |
| 2 | | General Assembly in initially enacting the
definition of |
| 3 | | "invested capital" to provide for apportionment of the
invested |
| 4 | | capital of each company, based solely upon the sales, property |
| 5 | | and
payroll of that company.
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| 6 | | "Taxable period" means each period which ends after the |
| 7 | | effective date
of this Act and which is covered by an annual |
| 8 | | report filed by the taxpayer
with the Illinois Commerce |
| 9 | | Commission.
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| 10 | | (Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)
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| 11 | | Section 10. The Telecommunications Excise Tax Act is |
| 12 | | amended by changing Section 2 as follows:
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| 13 | | (35 ILCS 630/2) (from Ch. 120, par. 2002)
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| 14 | | Sec. 2. As used in this Article, unless the context clearly |
| 15 | | requires
otherwise:
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| 16 | | (a) "Gross charge" means the amount paid for the act or
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| 17 | | privilege of originating or receiving telecommunications in |
| 18 | | this State and
for all services and equipment provided in |
| 19 | | connection therewith by a
retailer, valued in money whether |
| 20 | | paid in money or otherwise, including
cash, credits, services |
| 21 | | and property of every kind or nature, and shall be
determined |
| 22 | | without any deduction on account of the cost of such
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| 23 | | telecommunications, the cost of materials used, labor or |
| 24 | | service costs or
any other expense whatsoever. In case credit |
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| 1 | | is extended, the amount
thereof shall be included only as and |
| 2 | | when paid.
"Gross charges" for private line service shall |
| 3 | | include charges imposed at
each channel termination point |
| 4 | | within this State, charges for the channel
mileage
between each |
| 5 | | channel termination point within this State, and charges for
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| 6 | | that portion
of the interstate inter-office channel provided |
| 7 | | within Illinois. Charges for
that portion of the interstate |
| 8 | | inter-office channel provided in Illinois shall
be determined |
| 9 | | by the retailer as follows: (i) for interstate
inter-office |
| 10 | | channels having 2 channel termination points, only one of which
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| 11 | | is in Illinois, 50% of the total charge imposed; or (ii) for |
| 12 | | interstate
inter-office channels having more than 2 channel |
| 13 | | termination points, one or
more of which
are in Illinois, an |
| 14 | | amount equal to the total charge
multiplied by a fraction, the |
| 15 | | numerator of which is the number of channel
termination points |
| 16 | | within Illinois and the denominator of which is the total
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| 17 | | number of channel termination points. Prior to January 1,
2004, |
| 18 | | any method consistent with this
paragraph or other method that |
| 19 | | reasonably apportions the total charges for
interstate |
| 20 | | inter-office channels among the states in which channel |
| 21 | | terminations
points are located shall be accepted as a |
| 22 | | reasonable method to determine the
charges for
that portion of |
| 23 | | the interstate inter-office channel provided within Illinois
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| 24 | | for that period. However, "gross charges" shall not include any |
| 25 | | of the
following:
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| 26 | | (1) Any amounts added to a purchaser's bill because of |
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| 1 | | a charge made
pursuant to (i) the tax imposed by this |
| 2 | | Article; (ii) charges added to
customers' bills pursuant to |
| 3 | | the provisions of Sections 9-221 or 9-222 of
the Public |
| 4 | | Utilities Act, as amended, or any similar charges added to
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| 5 | | customers' bills by retailers who are not subject to rate |
| 6 | | regulation by
the Illinois Commerce Commission for the |
| 7 | | purpose of recovering any of the
tax liabilities or other |
| 8 | | amounts specified in such provisions of such
Act; (iii) the |
| 9 | | tax imposed by Section 4251 of the Internal Revenue Code;
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| 10 | | (iv) 911 surcharges; or (v) the tax imposed by the |
| 11 | | Simplified Municipal
Telecommunications Tax Act.
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| 12 | | (2) Charges for a sent collect telecommunication |
| 13 | | received outside of the
State.
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| 14 | | (3) Charges for leased time on equipment or charges for |
| 15 | | the storage of
data or information for subsequent retrieval |
| 16 | | or the processing of data or
information intended to change |
| 17 | | its form or content. Such equipment
includes, but is not |
| 18 | | limited to, the use of calculators, computers, data
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| 19 | | processing equipment, tabulating equipment or accounting |
| 20 | | equipment and also
includes the usage of computers under a |
| 21 | | time-sharing agreement.
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| 22 | | (4) Charges for customer equipment, including such |
| 23 | | equipment that is
leased or rented by the customer from any |
| 24 | | source, wherein such charges are
disaggregated and |
| 25 | | separately identified from other charges.
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| 26 | | (5) Charges to business enterprises certified under |
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| 1 | | Section 9-222.1
of the Public Utilities Act, as amended, to |
| 2 | | the extent of such exemption
and during the period of time |
| 3 | | specified by the Department of Commerce and
Economic |
| 4 | | Opportunity.
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| 5 | | (5-5) Charges to businesses that are primarily engaged |
| 6 | | in manufacturing. This item (5-5) is exempt from the |
| 7 | | provisions of Section 4.5.
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| 8 | | (6) Charges for telecommunications and all services |
| 9 | | and equipment
provided in connection therewith between a |
| 10 | | parent corporation and its
wholly owned subsidiaries or |
| 11 | | between wholly owned subsidiaries when the tax
imposed |
| 12 | | under this Article has already been paid to a
retailer and |
| 13 | | only to the extent that the charges between the parent
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| 14 | | corporation and wholly owned subsidiaries or between |
| 15 | | wholly owned
subsidiaries represent expense allocation
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| 16 | | between the corporations and not the generation of profit |
| 17 | | for the
corporation rendering such service.
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| 18 | | (7) Bad debts. Bad debt means any portion of a debt |
| 19 | | that is related
to a sale at retail for which gross charges |
| 20 | | are not otherwise deductible or
excludable that has become |
| 21 | | worthless or uncollectable, as determined under
applicable |
| 22 | | federal income tax standards. If the portion of the debt |
| 23 | | deemed to
be bad is subsequently paid, the retailer shall |
| 24 | | report and pay the tax on that
portion during the reporting |
| 25 | | period in which the payment is made.
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| 26 | | (8) Charges paid by inserting coins in coin-operated |
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| 1 | | telecommunication
devices.
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| 2 | | (9) Amounts paid by telecommunications retailers under |
| 3 | | the
Telecommunications Municipal Infrastructure |
| 4 | | Maintenance Fee Act.
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| 5 | | (10) Charges for nontaxable services or |
| 6 | | telecommunications if (i) those
charges are
aggregated
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| 7 | | with other
charges for telecommunications that are |
| 8 | | taxable, (ii) those charges are not
separately stated
on |
| 9 | | the
customer bill or invoice, and (iii) the retailer can |
| 10 | | reasonably identify the
nontaxable
charges on
the |
| 11 | | retailer's books and records kept in the regular course of |
| 12 | | business. If the
nontaxable
charges cannot reasonably be |
| 13 | | identified, the gross charge from the sale of both
taxable
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| 14 | | and nontaxable services or telecommunications billed on a |
| 15 | | combined basis shall
be
attributed to the taxable services |
| 16 | | or telecommunications. The burden of proving
nontaxable
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| 17 | | charges
shall be on the retailer of the telecommunications.
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| 18 | | (b) "Amount paid" means the amount charged to the |
| 19 | | taxpayer's service
address in this State regardless of where |
| 20 | | such amount is billed or paid.
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| 21 | | (c) "Telecommunications", in addition to the meaning |
| 22 | | ordinarily and
popularly ascribed to it, includes, without |
| 23 | | limitation, messages or
information transmitted through use of |
| 24 | | local, toll and wide area telephone
service; private line |
| 25 | | services; channel services; telegraph services;
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| 26 | | teletypewriter; computer exchange services; cellular mobile
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| 1 | | telecommunications service; specialized mobile radio; |
| 2 | | stationary two way
radio; paging service; or any other form of |
| 3 | | mobile and portable one-way or
two-way communications; or any |
| 4 | | other transmission of messages or
information by electronic or |
| 5 | | similar means, between or among points by
wire, cable, |
| 6 | | fiber-optics, laser, microwave, radio, satellite or similar
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| 7 | | facilities. As used in this Act, "private line" means a |
| 8 | | dedicated non-traffic
sensitive service for a single customer, |
| 9 | | that entitles the customer to
exclusive or priority use of a |
| 10 | | communications channel or group of channels,
from one or more |
| 11 | | specified locations to one or more other specified
locations. |
| 12 | | The definition of "telecommunications" shall not include value
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| 13 | | added services in which computer processing applications are |
| 14 | | used to act on
the form, content, code and protocol of the |
| 15 | | information for purposes other
than transmission. |
| 16 | | "Telecommunications" shall not include purchases of
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| 17 | | telecommunications by a telecommunications service provider |
| 18 | | for use as a
component part of the service provided by him to |
| 19 | | the ultimate retail
consumer who originates or terminates the |
| 20 | | taxable end-to-end
communications. Carrier access charges, |
| 21 | | right of access charges, charges
for use of inter-company |
| 22 | | facilities, and all telecommunications resold in
the |
| 23 | | subsequent provision of, used as a component of, or integrated |
| 24 | | into
end-to-end telecommunications service shall be |
| 25 | | non-taxable as sales for resale.
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| 26 | | (d) "Interstate telecommunications" means all |
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| 1 | | telecommunications that
either originate or terminate outside |
| 2 | | this State.
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| 3 | | (e) "Intrastate telecommunications" means all |
| 4 | | telecommunications that
originate and terminate within this |
| 5 | | State.
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| 6 | | (f) "Department" means the Department of Revenue of the |
| 7 | | State of Illinois.
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| 8 | | (g) "Director" means the Director of Revenue for the |
| 9 | | Department of
Revenue of the State of Illinois.
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| 10 | | (h) "Taxpayer" means a person who individually or through |
| 11 | | his agents,
employees or permittees engages in the act or |
| 12 | | privilege of originating or
receiving telecommunications in |
| 13 | | this State and who incurs a tax liability
under this Article.
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| 14 | | (i) "Person" means any natural individual, firm, trust, |
| 15 | | estate, partnership,
association, joint stock company, joint |
| 16 | | venture, corporation, limited liability
company, or a |
| 17 | | receiver, trustee, guardian or other representative appointed |
| 18 | | by
order of any court, the Federal and State governments, |
| 19 | | including State
universities created by statute or any city, |
| 20 | | town, county or other political
subdivision of this State.
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| 21 | | (j) "Purchase at retail" means the acquisition, |
| 22 | | consumption or use of
telecommunication through a sale at |
| 23 | | retail.
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| 24 | | (k) "Sale at retail" means the transmitting, supplying or |
| 25 | | furnishing of
telecommunications and all services and |
| 26 | | equipment provided in connection
therewith for a consideration |
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| 1 | | to persons other than the Federal and State
governments, and |
| 2 | | State universities created by statute and other than between
a |
| 3 | | parent corporation and its wholly owned subsidiaries or between |
| 4 | | wholly
owned subsidiaries for their use or consumption and not |
| 5 | | for resale.
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| 6 | | (l) "Retailer" means and includes every person engaged in |
| 7 | | the business
of making sales at retail as defined in this |
| 8 | | Article. The Department may, in
its discretion, upon |
| 9 | | application, authorize the collection of the tax
hereby imposed |
| 10 | | by any retailer not maintaining a place of business within
this |
| 11 | | State, who, to the satisfaction of the Department, furnishes |
| 12 | | adequate
security to insure collection and payment of the tax. |
| 13 | | Such retailer shall
be issued, without charge, a permit to |
| 14 | | collect such tax. When so
authorized, it shall be the duty of |
| 15 | | such retailer to collect the tax upon
all of the gross charges |
| 16 | | for telecommunications in this State in the same
manner and |
| 17 | | subject to the same requirements as a retailer maintaining a
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| 18 | | place of business within this State. The permit may be revoked |
| 19 | | by the
Department at its discretion.
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| 20 | | (m) "Retailer maintaining a place of business in this |
| 21 | | State", or any
like term, means and includes any retailer |
| 22 | | having or maintaining within
this State, directly or by a |
| 23 | | subsidiary, an office, distribution
facilities, transmission |
| 24 | | facilities, sales office, warehouse or other place
of business, |
| 25 | | or any agent or other representative operating within this
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| 26 | | State under the authority of the retailer or its subsidiary, |
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| 1 | | irrespective
of whether such place of business or agent or |
| 2 | | other representative is
located here permanently or |
| 3 | | temporarily, or whether such retailer or
subsidiary is licensed |
| 4 | | to do business in this State.
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| 5 | | (n) "Service address" means the location of |
| 6 | | telecommunications equipment
from which the telecommunications |
| 7 | | services are originated or at which
telecommunications |
| 8 | | services are received by a taxpayer. In the event this may
not |
| 9 | | be a defined location, as in the case of mobile phones, paging |
| 10 | | systems,
maritime systems, service address means the |
| 11 | | customer's place of primary use
as defined in the Mobile |
| 12 | | Telecommunications Sourcing Conformity Act. For
air-to-ground |
| 13 | | systems and the like, service address shall mean the location
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| 14 | | of a taxpayer's primary use of the telecommunications equipment |
| 15 | | as defined by
telephone number, authorization code, or location |
| 16 | | in Illinois where bills are
sent.
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| 17 | | (o) "Prepaid telephone calling arrangements" mean the |
| 18 | | right to exclusively
purchase telephone or telecommunications |
| 19 | | services that must be paid for in
advance and enable the |
| 20 | | origination of one or more intrastate, interstate, or
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| 21 | | international telephone calls or other telecommunications |
| 22 | | using an access
number, an authorization code, or both, whether |
| 23 | | manually or electronically
dialed, for which payment to a |
| 24 | | retailer must be made in advance, provided
that, unless |
| 25 | | recharged, no further service is provided once that prepaid
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| 26 | | amount of service has been consumed. Prepaid telephone calling |
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| 1 | | arrangements
include the recharge of a prepaid calling |
| 2 | | arrangement. For purposes of this
subsection, "recharge" means |
| 3 | | the purchase of additional prepaid telephone or
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| 4 | | telecommunications services whether or not the purchaser |
| 5 | | acquires a different
access number or authorization code. |
| 6 | | "Prepaid telephone calling arrangement"
does not include an |
| 7 | | arrangement whereby a customer purchases a payment card and
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| 8 | | pursuant to which the service provider reflects the amount of |
| 9 | | such purchase as
a credit on an invoice issued to that customer |
| 10 | | under an existing subscription
plan.
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| 11 | | (Source: P.A. 93-286, 1-1-04; 94-793, eff. 5-19-06.)
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| 12 | | Section 15. The Electricity Excise Tax Law is amended by |
| 13 | | changing Section 2-4 as follows:
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| 14 | | (35 ILCS 640/2-4)
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| 15 | | Sec. 2-4. Tax imposed.
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| 16 | | (a) Except as provided in subsection (b), a tax is
imposed |
| 17 | | on the privilege
of using in this State electricity purchased |
| 18 | | for use or
consumption and not for resale, other than by |
| 19 | | municipal corporations owning and
operating a local |
| 20 | | transportation system for public service, at the following
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| 21 | | rates per
kilowatt-hour delivered to the purchaser:
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| 22 | | (i) For the first 2000 kilowatt-hours used or
consumed |
| 23 | | in a month: 0.330 cents per kilowatt-hour;
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| 24 | | (ii) For the next 48,000 kilowatt-hours used or
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| 1 | | consumed in a month: 0.319 cents per kilowatt-hour;
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| 2 | | (iii) For the next 50,000 kilowatt-hours used or
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| 3 | | consumed in a month: 0.303 cents per kilowatt-hour;
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| 4 | | (iv) For the next 400,000 kilowatt-hours used or
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| 5 | | consumed in a month: 0.297 cents per kilowatt-hour;
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| 6 | | (v) For the next 500,000 kilowatt-hours used or
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| 7 | | consumed in a month: 0.286 cents per kilowatt-hour;
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| 8 | | (vi) For the next 2,000,000 kilowatt-hours used or
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| 9 | | consumed in a month: 0.270 cents per kilowatt-hour;
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| 10 | | (vii) For the next 2,000,000 kilowatt-hours used or
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| 11 | | consumed in a month: 0.254 cents per kilowatt-hour;
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| 12 | | (viii) For the next 5,000,000 kilowatt-hours used
or |
| 13 | | consumed in a month: 0.233 cents per kilowatt-hour;
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| 14 | | (ix) For the next 10,000,000 kilowatt-hours used or
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| 15 | | consumed in a month: 0.207 cents per kilowatt-hour;
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| 16 | | (x) For all electricity in excess of 20,000,000
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| 17 | | kilowatt-hours used or consumed in a month: 0.202 cents
per |
| 18 | | kilowatt-hour.
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| 19 | | Provided, that in lieu of the foregoing rates, the tax
is |
| 20 | | imposed on a self-assessing purchaser at the rate of 5.1%
of |
| 21 | | the self-assessing purchaser's purchase price for
all |
| 22 | | electricity distributed, supplied, furnished, sold,
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| 23 | | transmitted and delivered to the self-assessing purchaser in a
|
| 24 | | month.
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| 25 | | (b) A tax is imposed on the privilege of using in this |
| 26 | | State electricity
purchased from a municipal system or electric |
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| 1 | | cooperative, as defined in
Article XVII of the Public Utilities |
| 2 | | Act, which has not made an election as
permitted by either |
| 3 | | Section 17-200 or Section 17-300 of such Act, at the lesser
of |
| 4 | | 0.32 cents per kilowatt hour of all electricity distributed, |
| 5 | | supplied,
furnished, sold, transmitted, and delivered by such |
| 6 | | municipal system or
electric cooperative to the purchaser or 5% |
| 7 | | of each such purchaser's purchase
price for all electricity |
| 8 | | distributed, supplied, furnished, sold, transmitted,
and |
| 9 | | delivered by such municipal system or electric cooperative to |
| 10 | | the
purchaser, whichever is the lower rate as applied to each |
| 11 | | purchaser in each
billing period.
|
| 12 | | (c) The tax imposed by this Section 2-4 is not imposed with
|
| 13 | | respect to any use of electricity by business enterprises
|
| 14 | | certified under Section 9-222.1 or 9-222.1A of the Public |
| 15 | | Utilities Act,
as amended, to the extent of such exemption and |
| 16 | | during the
time specified by the Department of Commerce and |
| 17 | | Economic Opportunity; or with respect to any transaction in |
| 18 | | interstate
commerce, or otherwise, to the extent to which such
|
| 19 | | transaction may not, under the Constitution and statutes of
the |
| 20 | | United States, be made the subject of taxation by this
State. |
| 21 | | (d) The tax imposed by this Section 2-4 is not imposed with
|
| 22 | | respect to any use of electricity by businesses that are |
| 23 | | primarily engaged in manufacturing. This subsection (d) is |
| 24 | | exempt from the provisions of Section 2-6.
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| 25 | | (Source: P.A. 94-793, eff. 5-19-06.)
|