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Businesses

Qualified Solid Waste Energy Facility Payments

Note: As of 1/31/2013, this tax has expired.

Statutory Reference

Definition

Effective January 29, 1999, qualified solid waste energy facilities that sell electricity to utility companies must make monthly payments equal to six-tenths of a mill for each kilowatt hour of electricity sold.

The Department of Revenue began collecting these payments on January 1, 2001. The payments were previously paid to the Treasurer’s Office.

Tax Rate

Use the “Tax Rate Database” to determine the rate of a mill per kilowatt hour sold.

Form/Filing & Payment Requirements

License
There is no registration form to complete. Qualified solid waste energy facilities must contact the Department to register.

Tax Payments
Any taxpayer required to pay qualified solid waste energy facility payments must do so by using Form IDR-909, Qualified Solid Waste Energy Facility Payment Form. The due date is the 15th of the month following the end of the reporting period.