(35 ILCS 173/5-5)
For purposes of this Law:
"Delivering supplier" means any person engaged in the business of
to persons for use or consumption and not for resale, and who, in any case
than one person participates in the delivery of gas to a specific purchaser, is
the last of the
suppliers engaged in delivering the gas prior to its receipt by the purchaser.
"Delivering supplier maintaining a place of business in this State", or
term, means any delivering supplier having or maintaining within this State,
by a subsidiary, an office, distribution facility, sales office, or other place
of business, or
any employee, agent, or other representative operating within this State under
authority of such delivering supplier or such delivering supplier's subsidiary,
of whether such place of business or agent or other representative is located
permanently or temporarily, or whether such delivering supplier or such
supplier's subsidiary is licensed to do business in this State.
"Department" means the Department of Revenue of the State of Illinois.
"Director" means the Director of Revenue.
"Gas" means any gaseous fuel distributed through a pipeline system.
"Person" means any natural individual, firm, trust, estate, partnership,
joint stock company, joint adventure, corporation, limited liability company,
or a receiver, trustee,
other representative appointed by order of any court, or any city, town,
political subdivision of this State.
"Purchase of out-of-State gas" means a transaction for the purchase of
any supplier in a manner that does not subject the seller of that gas to
liability under the
Gas Revenue Tax Act.
"Purchase price" means the consideration paid for the distribution,
furnishing, sale, transportation, or delivery of gas to a person for use or
consumption and not for resale, and for all
directly related to the production, transportation, or distribution of gas
supplied, furnished, sold, transmitted, or delivered for use or consumption,
including cash, services, and property of every kind and nature. However,
"purchase price" shall not include consideration paid for:
(i) Any charge for a dishonored check.
(ii) Any finance or credit charge, penalty, charge
In case credit is extended, the amount thereof shall be included only as and
payments are received.
"Purchaser" means any person who acquires the ownership of gas for use or
consumption, and not for resale, for a valuable consideration.
"Self-assessing purchaser" means a purchaser of gas for use or
is required to be registered with the Department and is responsible for filing
paying the tax imposed under this Law directly to the Department.
"Use" means the exercise by any person of any right or power over gas
the ownership of that gas, except that it does not include the sale of gas in
course of business.
(Source: P.A. 93-31, eff. 10-1-03.)