14 Ill. Adm. Code 580.130
Eligibility
Section 580.130 Eligibility
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)