Illinois Code § 35 ILCS 640/2-8

Tax collected as debt owed to State.
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The tax
herein required to be collected by any delivering supplier
maintaining a place of business in this State, and any such
tax collected by that person, shall constitute a debt owed by
that person to this State, provided, that the delivering supplier shall be
allowed credit for such tax related to deliveries of electricity the charges
for which are written off as uncollectible, and provided further, that if such
charges are thereafter collected, the delivering supplier shall be obligated to
remit such tax. For purposes of this Section, any partial payment not
specifically identified by the purchaser shall be deemed to be for the delivery
of electricity.

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