Instructions for Form Rpu-13 - Electricity Excise Tax Return

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RPU-13 Instructions
Step-by-Step Instructions
General Information
Who must file this return?
Step 1: Figure your receipts subject to tax
You must file Form RPU-13, Electricity Excise Tax Return, if you
“Gross receipts” is the amount you received for electricity you
are in the business of distributing, supplying, furnishing, or selling
distributed, supplied, furnished, or sold for use or consumption and
electricity for use or consumption and not for resale. You must also
not for resale, and all related services (including the transmission of
file Form RPU-13 if you purchase electricity for nonresidential use,
electricity.)
are registered with the Illinois Department of Revenue (IDOR),
Line 1 - Include the total gross receipts only from sales in which the
and pay the Electricity Excise Tax directly to us (i.e., you are a self-
tax on a gross-receipts basis is less than the tax on a per-kilowatt-
assessing purchaser). To register for the Electricity Excise Tax,
hour basis. Do not include tax collected in your gross receipts.
complete Form REG-1, Illinois Business Registration Application.
Line 2a - Total gross receipts that were included in Line 1 and were
When is this return due?
received from interstate commerce sales.
You must file Form RPU-13 each month (unless we notify you to do
Line 2b - Total gross receipts that were included in Line 1 and were
otherwise) on or before the 15th day of the month following the month
received from resellers that will resell the electricity to an end user.
for which you are filing (Example: A return for the month of January is
Sales to resellers are only exempt if the reseller provides you with
due on or before February 15).
documentation that they are going to resell the electricity.
If we have changed your filing status to
• quarterly, Form RPU-13 is due on or before the last day of the
Line 2c - For each “other” deduction you take, you must describe
month following the quarter for which you are filing.(Example: A
the deduction and write the total gross receipts (i.e., bad checks,
return for the first calendar quarter is due on or before April 30.)
electricity sold to a municipal corporation that owns and operates a
• annually, Form RPU-13 is due on or before January 31 of the
local transportation system for public service and is not subject to the
year following the year for which you are filing (Example: A return
Electricity Excise Tax or sales to a DCEO-certified business, located
for the year 2012 is due on or before January 31, 2013).
in an enterprise zone).
If you are filing a final return, it is due not more than one month after
Step 2: Figure your kilowatt-hours subject to tax
you sold or discontinued your business.
Line 5 - Include the total kilowatt-hours only from amounts billed in
Note: You may apply for an extension not to exceed 31 calendar days
which the tax on a kilowatt-hour basis is less than the tax on a gross-
if you cannot reasonably compile the information necessary to file a
receipts basis.
completed return on time. Such an extension will require a deposit.
Line 6a - Total kilowatt-hours that were included in Line 5 and were
For more information about extensions, call 217 782-7517.
billed for interstate commerce sales.
What if I had no business activity during the period for
Line 6b - Total kilowatt-hours that were included in Line 5 and
which my return is due?
were billed to resellers that will resell the electricity to an end user.
You still must file your return on or before the due date even if you had
Sales to resellers are only exempt if the reseller provides you with
no business activity during the period for which your return is due.
documentation that they are going to resell the electricity.
Line 6c - For each “other” deduction you take, you must describe
Can I file this return electronically?
the deduction and write the total kilowatt-hours (i.e., bad checks,
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
electricity sold to a municipal corporation that owns and operates a
file your RPU-13.
local transportation system for public service and is not subject to the
What if I fail to file my return and pay the amount I owe?
Electricity Excise Tax or sales to a DCEO-certified business, located
You owe a late-filing penalty if you do not file a processable return
in an enterprise zone.)
by the due date, a late-payment penalty if you do not pay the tax
Step 3: Figure your tax due
you owe by the date the tax is due, and a bad check penalty if
Line 11 - Complete this line only if you are required to complete either
your remittance is not honored by your financial institution. Interest
• Worksheet A: Write the amount from Line o on Line 11.
is calculated on tax from the day after the original due date of your
• Worksheet B: Write the amount from Line d on Line 11.
return through the date you pay the tax. We will bill you for penalties
Line 14 - Total qualified solid waste energy tax credit that you wish
and interest. For more information about penalties and interest, see
to apply. Write the total of all multistate tax credits for taxes properly
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
due and paid to other states that you wish to use during the taxable
copy of this publication, visit our website at tax.illinois.gov.
period.
Which Steps do I have to complete?
Line 16 - If Line 15 is greater than Line 12, subtract Line 12 from
Steps 1 and 2: If you are
Line 15 and write the difference on Line 16. This is the amount of
• in the business of distributing, supplying, furnishing, or selling
tax you have overpaid. You must file Form RPU-13-X, Amended
electricity for use or consumption and not for resale, and
Electricity Excise Tax Return, to apply for a credit.
• a municipal system or an electric cooperative.
Line 19 - Subtract Line 18 from Line 17. This amount is the total
Steps 3 and 4: Everyone required to file Form RPU-13.
due. If you do not file a processable return or pay the tax you owe by
Which Worksheets must I complete?
the due date, you will owe additional penalty and interest. We will bill
Worksheet A:
you for penalties and interest. See the most current Publication 103,
If you are
Penalties and Interest for Illinois Taxes, for more information.
• in the business of distributing, supplying, or furnishing electricity
for use or consumption and not for resale, and
• not a municipal system or an electric cooperative.
Worksheet B:
If you are a self-assessing purchaser (i.e., you purchase electricity
for nonresidential use and are registered to pay the Electricity Excise
Tax directly to us).
Where can I get help?
If you have questions or need help completing your return, call us
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517 or visit
our website at tax.illinois.gov.
RPU-13 instructions (R-11/12)
RPU-13 Instructions
Step-by-Step Instructions
General Information
Who must file this return?
Step 1: Figure your receipts subject to tax
You must file Form RPU-13, Electricity Excise Tax Return, if you
“Gross receipts” is the amount you received for electricity you
are in the business of distributing, supplying, furnishing, or selling
distributed, supplied, furnished, or sold for use or consumption and
electricity for use or consumption and not for resale. You must also
not for resale, and all related services (including the transmission of
file Form RPU-13 if you purchase electricity for nonresidential use,
electricity.)
are registered with the Illinois Department of Revenue (IDOR),
Line 1 - Include the total gross receipts only from sales in which the
and pay the Electricity Excise Tax directly to us (i.e., you are a self-
tax on a gross-receipts basis is less than the tax on a per-kilowatt-
assessing purchaser). To register for the Electricity Excise Tax,
hour basis. Do not include tax collected in your gross receipts.
complete Form REG-1, Illinois Business Registration Application.
Line 2a - Total gross receipts that were included in Line 1 and were
When is this return due?
received from interstate commerce sales.
You must file Form RPU-13 each month (unless we notify you to do
Line 2b - Total gross receipts that were included in Line 1 and were
otherwise) on or before the 15th day of the month following the month
received from resellers that will resell the electricity to an end user.
for which you are filing (Example: A return for the month of January is
Sales to resellers are only exempt if the reseller provides you with
due on or before February 15).
documentation that they are going to resell the electricity.
If we have changed your filing status to
• quarterly, Form RPU-13 is due on or before the last day of the
Line 2c - For each “other” deduction you take, you must describe
month following the quarter for which you are filing.(Example: A
the deduction and write the total gross receipts (i.e., bad checks,
return for the first calendar quarter is due on or before April 30.)
electricity sold to a municipal corporation that owns and operates a
• annually, Form RPU-13 is due on or before January 31 of the
local transportation system for public service and is not subject to the
year following the year for which you are filing (Example: A return
Electricity Excise Tax or sales to a DCEO-certified business, located
for the year 2012 is due on or before January 31, 2013).
in an enterprise zone).
If you are filing a final return, it is due not more than one month after
Step 2: Figure your kilowatt-hours subject to tax
you sold or discontinued your business.
Line 5 - Include the total kilowatt-hours only from amounts billed in
Note: You may apply for an extension not to exceed 31 calendar days
which the tax on a kilowatt-hour basis is less than the tax on a gross-
if you cannot reasonably compile the information necessary to file a
receipts basis.
completed return on time. Such an extension will require a deposit.
Line 6a - Total kilowatt-hours that were included in Line 5 and were
For more information about extensions, call 217 782-7517.
billed for interstate commerce sales.
What if I had no business activity during the period for
Line 6b - Total kilowatt-hours that were included in Line 5 and
which my return is due?
were billed to resellers that will resell the electricity to an end user.
You still must file your return on or before the due date even if you had
Sales to resellers are only exempt if the reseller provides you with
no business activity during the period for which your return is due.
documentation that they are going to resell the electricity.
Line 6c - For each “other” deduction you take, you must describe
Can I file this return electronically?
the deduction and write the total kilowatt-hours (i.e., bad checks,
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
electricity sold to a municipal corporation that owns and operates a
file your RPU-13.
local transportation system for public service and is not subject to the
What if I fail to file my return and pay the amount I owe?
Electricity Excise Tax or sales to a DCEO-certified business, located
You owe a late-filing penalty if you do not file a processable return
in an enterprise zone.)
by the due date, a late-payment penalty if you do not pay the tax
Step 3: Figure your tax due
you owe by the date the tax is due, and a bad check penalty if
Line 11 - Complete this line only if you are required to complete either
your remittance is not honored by your financial institution. Interest
• Worksheet A: Write the amount from Line o on Line 11.
is calculated on tax from the day after the original due date of your
• Worksheet B: Write the amount from Line d on Line 11.
return through the date you pay the tax. We will bill you for penalties
Line 14 - Total qualified solid waste energy tax credit that you wish
and interest. For more information about penalties and interest, see
to apply. Write the total of all multistate tax credits for taxes properly
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
due and paid to other states that you wish to use during the taxable
copy of this publication, visit our website at tax.illinois.gov.
period.
Which Steps do I have to complete?
Line 16 - If Line 15 is greater than Line 12, subtract Line 12 from
Steps 1 and 2: If you are
Line 15 and write the difference on Line 16. This is the amount of
• in the business of distributing, supplying, furnishing, or selling
tax you have overpaid. You must file Form RPU-13-X, Amended
electricity for use or consumption and not for resale, and
Electricity Excise Tax Return, to apply for a credit.
• a municipal system or an electric cooperative.
Line 19 - Subtract Line 18 from Line 17. This amount is the total
Steps 3 and 4: Everyone required to file Form RPU-13.
due. If you do not file a processable return or pay the tax you owe by
Which Worksheets must I complete?
the due date, you will owe additional penalty and interest. We will bill
Worksheet A:
you for penalties and interest. See the most current Publication 103,
If you are
Penalties and Interest for Illinois Taxes, for more information.
• in the business of distributing, supplying, or furnishing electricity
for use or consumption and not for resale, and
• not a municipal system or an electric cooperative.
Worksheet B:
If you are a self-assessing purchaser (i.e., you purchase electricity
for nonresidential use and are registered to pay the Electricity Excise
Tax directly to us).
Where can I get help?
If you have questions or need help completing your return, call us
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517 or visit
our website at tax.illinois.gov.
RPU-13 instructions (R-11/12)

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