35 ILCS 173/5-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-5.     Definitions.     For purposes of this Law:"Delivering supplier" means any person engaged in the business of  delivering gas  to persons for use or consumption and not for resale, and who, in any case  where more  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  any like  term, means any delivering supplier having or maintaining within this State,  directly or  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  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."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,  association,  joint stock company, joint adventure, corporation, limited liability company,  or a receiver, trustee,  guardian, or  other representative appointed by order of any court, or any city, town,  county,  or other  political subdivision of this State."Purchase of out-of-State gas" means a transaction for the purchase of  gas from  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,  supply,  furnishing, sale, transportation, or delivery of gas to a person for use or  consumption and not for resale, and for all  services  directly related to the production, transportation, or distribution of gas  distributed,  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     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 gas.(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.(viii) Any amounts added to purchasers' bills because     of changes 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 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  consumption that  is required to be registered with the Department and is responsible for filing  returns and  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  incident to  the ownership of that gas, except that it does not include the sale of gas in  the regular  course of business.    (Source: P.A. 93-31, eff. 10-1-03.)