AUTHORITY: Implementing and authorized by the Reimagining Energy and Vehicles in Illinois Act [20 ILCS 686] and Section 605-55 of the Department of Commerce and Economic Opportunity Law [20 ILCS 605].DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
a) A taxpayer with a REV Illinois credit for a project that meets the qualifications under paragraphs (1), (2), and (4) of subsection (c) of Section 20 of the Act, may receive an exemption from:
1) the tax imposed at the project site by Section 2-4 of the Electricity Excise Tax Law, and/or
2) any additional charges added to the taxpayer's utility bills at the project site as a pass-on of State utility taxes under Section 9-222 of the Public Utilities Act, and/or
b) to receive a certification for the utility tax exemption, the taxpayer must be registered to self-assess that tax. (Section 95 of the Act)