35 ILCS 640/2-3
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

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.)