Section 501.100  Definitions

For purposes of this Part, the following definitions apply:

            "Department" means the Illinois Department of Revenue.

            "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of the Motor Fuel Tax Law and aviation fuels and kerosene, but excluding liquified petroleum gases.  (Section 305 of the Law)

            "Law" means the Environmental Impact Fee Law [415 ILCS 125].

            "Receiver" means a person who is licensed under Section 3c of the Motor Fuel Tax Law and who either produces, refines, blends, compounds or manufactures fuel in this State, or transports fuel into this State or receives fuel transported to him from without the State or exports fuel out of this State, or who is engaged in distribution of fuel primarily by tank car or tank truck, or both, and who operates an Illinois bulk plant that has active fuel bulk storage capacity of not less than 30,000 gallons.  (Section 305 of the Law)

Section 501.200  Basis and Rate of the Environmental Impact Fee Law

a)         Beginning January 1, 1996, and before January 1, 2030, all receivers of fuel are subject to an environmental impact fee of $60 per 7,500 gallons of fuel, or an equivalent amount per fraction thereof, that is sold or used in Illinois.  The fee shall be paid by the receiver in this State who first sells or uses the fuel.

b)         A receiver of fuels is subject to the fee without regard to whether the fuel is intended to be used for operation of motor vehicles on the public highways and waters.  However, no fee shall be imposed upon the importation or receipt of aviation fuels and kerosene at airports with over 170,000 operations per year, located in a city of more than 1,000,000 inhabitants, for sale to or use by holders of certificates of public convenience and necessity or foreign air carrier permits, issued by the United States Department of Transportation, and their air carrier affiliates, or upon the importation or receipt of aviation fuels and kerosene at facilities owned or leased by those certificate or permit holders and used in their activities at an airport described above.  In addition, no fee may be imposed upon the importation or receipt of diesel fuel or liquefied natural gas sold to or used by a rail carrier registered under Section 18c-7201 of the Illinois Vehicle Code [625 ILCS 5] or otherwise recognized by the Illinois Commerce Commission as a rail carrier, to the extent used directly in railroad operations.  In addition, no fee may be imposed when the sale is made with delivery to a purchaser outside this State or when the sale is made to a person holding a valid license as a receiver.  In addition, no fee shall be imposed upon diesel fuel or liquefied natural gas consumed or used in the operation of ships, barges, or vessels, that are used primarily in or for the transportation of property in interstate commerce for hire on rivers bordering on this State, if the diesel fuel or liquefied natural gas is delivered by a licensed receiver to the purchaser's barge, ship, or vessel while it is afloat upon that bordering river.  A specific notation thereof shall be made on the invoices or sales slips covering each sale.

c)         Beginning January 1, 2021, no fee shall be imposed under this Section on receivers of aviation fuel for sale or use for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.  [415 ILCS 125/310]  "Aviation fuel" means jet fuel and aviation gasoline.  [415 ILCS 125/315]

(Source:  Amended at 49 Ill. Reg. 3278, effective February 26, 2025)

Section 501.300  Motor Fuel Tax Regulations Applied

The following Sections of the Motor Fuel Tax Regulations apply to entities affected by this Part insofar as they can be applied without conflict with the provisions of the Environmental Impact Fee Law or any regulations promulgated thereunder:  86 Ill. Adm. Code 500.203, 500.204, 500.205, 500.215, 500.230, 500.260, 500.270, 500.400, 500.405, 500.500, 500.505, and 500.600.  References to "taxes" in these referenced Sections shall be construed to apply to the administration, payment, and remittance of all fees under this Part.

(Source:  Amended at 26 Ill. Reg. 9939, effective June 24, 2002)