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Businesses

Electricity Distribution & Invested Capital Taxes

electric power lines

Statutory References

Electronic Services

Definitions

Electricity Distribution Tax is imposed on persons who:

Invested Capital Taxes are imposed on:

Note: Municipalities are excluded from the Invested Capital Taxes.

Tax Rates

Electricity Distribution Tax - Use the “Tax Rate Database” to determine the monthly rate, which is based on the kilowatt-hours (kwhs).

Invested Capital Tax - Use the “Tax Rate Database” to determine tax rate for invested capital.

Allowable Deductions

Form/Filing & Payment Requirements

Return: Form ICT-4, Electricity Distribution and Invested Capital Tax Return, is due March 15 following the end of the reporting year.

Estimated Payments: Payments are due on March 15, June 15, September 15, and December 15. Taxpayers who mail their estimated payments to the department must complete Form ICT-1, Electricity Distribution and Invested Capital Tax Estimated Payment. Do not send Form ICT-1, if you remit your payment by EFT.

A taxpayer with an annual liability of $20,000 or more in the preceding calendar year must remit any tax payment by Electronic Funds Transfer.

Questions?