Illinois Compiled Statutes (Tax)

35 ILCS 640/2-3

Definitions

Official textilga.gov12 subsections

Sec. 2-3. Definitions. As used in this Law, unless the context clearly requires otherwise:

# (a)

"Department" means the Department of Revenue of the State of Illinois.

# (b)

"Director" means the Director of the Department of Revenue of the State of Illinois.

# (c)

"Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, or a receiver, trustee, guardian, or other representative appointed by order of any court, or any city, town, village, county, or other political subdivision of this State.

# (d)

"Purchase price" means the consideration paid for the distribution, supply, furnishing, sale, transmission or delivery of electricity to a person for non-residential use or consumption (and for both residential and non-residential use or consumption in the case of electricity purchased from a municipal system or electric cooperative described in subsection (b) of Section 2-4) and not for resale, and for all services directly related to the production, transmission or distribution of electricity distributed, supplied, furnished, sold, transmitted or delivered for non-residential use or consumption, and includes transition charges imposed in accordance with Article XVI of the Public Utilities Act and instrument funding charges imposed in accordance with Article XVIII of the Public Utilities Act, as well as cash, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service costs, or any other expense whatsoever. However, "purchase price" shall not include consideration paid for: (i) any charge for a dishonored check; (ii) any finance or credit charge, penalty or charge for delayed payment, or discount for prompt payment; (iii) any charge for reconnection of service or for replacement or relocation of facilities; (iv) any advance or contribution in aid of construction; (v) repair, inspection or servicing of equipment located on customer premises; (vi) leasing or rental of equipment, the leasing or rental of which is not necessary to furnishing, supplying or selling electricity; (vii) any purchase by a purchaser if the supplier is prohibited by federal or State constitution, treaty, convention, statute or court decision from recovering the related tax liability from such purchaser; and (viii) any amounts added to purchasers' bills because of charges made pursuant to the tax imposed by this Law. In case credit is extended, the amount thereof shall be included only as and when payments are made. "Purchase price" shall not include consideration received from business enterprises certified under Section 9-222.1 or 9-222.1A of the Public Utilities Act, as amended, to the extent of such exemption and during the period of time specified by the Department of Commerce and Economic Opportunity.

# (e)

"Purchaser" means any person who acquires electricity for use or consumption and not for resale, for a valuable consideration.

# (f)

"Non-residential electric use" means any use or consumption of electricity which is not residential electric use.

# (g)

"Residential electric use" means electricity used or consumed at a dwelling of 2 or fewer units, or electricity for household purposes used or consumed at a building with multiple dwelling units where the electricity is registered by a separate meter for each dwelling unit.

# (h)

"Self-assessing purchaser" means a purchaser for non-residential electric use who elects to register with and to pay tax directly to the Department in accordance with Sections 2-10 and 2-11 of this Law.

# (i)

"Delivering supplier" means any person engaged in the business of delivering electricity to persons for use or consumption and not for resale, but not an entity engaged in the practice of resale and redistribution of electricity within a building prior to January 2, 1957, and who, in any case where more than one person participates in the delivery of electricity to a specific purchaser, is the last of the suppliers engaged in delivering the electricity prior to its receipt by the purchaser.

# (j)

"Delivering supplier maintaining a place of business in this State", or any like term, means any delivering supplier having or maintaining within this State, directly or by a subsidiary, an office, generation facility, transmission facility, distribution facility, sales office or other place of business, or any employee, agent or other representative operating within this State under the authority of such delivering supplier or such delivering supplier's subsidiary, irrespective of whether such place of business or agent or other representative is located in this State permanently or temporarily, or whether such delivering supplier or such delivering supplier's subsidiary is licensed to do business in this State.

# (k)

"Use" means the exercise by any person of any right or power over electricity incident to the ownership of that electricity, except that it does not include the generation, production, transmission, distribution, delivery or sale of electricity in the regular course of business or the use of electricity for such purposes. (Source: P.A. 94-793, eff. 5-19-06.)

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