Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.105 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Cannabis Regulation and Tax Act [410 ILCS
				705].
"Cannabis" means
marijuana, hashish, and other substances that are
				identified as including any parts of the plant Cannabis sativa and including
				derivatives or subspecies, such as indica, of all strains of cannabis, whether
				growing or not;
the seeds of the plant;
the resin extracted from any part of the
				plant;
any compound, manufacture, salt, derivative, mixture,
				or preparation of the plant, its seeds, or resin, including
				tetrahydrocannabinol (THC) and all other naturally produced cannabinol
				derivatives, whether produced directly or indirectly by extraction;
				and
cannabis flower, concentrate, and cannabis-infused
				products.
"Cannabis" does not include:
the mature stalks of the plant;
fiber produced from the stalks;
oil or cake made from the seeds of the
				plant;
any other compound, manufacture, salt, derivative,
				mixture, or preparation of the mature stalks (except the resin extracted from
				it), fiber, oil or cake;
the sterilized seed of the plant that is incapable of
				germination;
industrial hemp as defined and authorized under the
				Industrial Hemp Act
[505 ILCS 5]; or
cannabis that is subject to tax under the Compassionate
				Use of Medical Cannabis Program Act
[410 ILCS 130]
.
[410 ILCS
				705/1-10]
"Cannabis business establishment" means a cultivation
				center, craft grower, processing organization, infuser
				organization,
dispensing organization, or transporting
				organization.
[410 ILCS
				705/1-10]
"Cannabis concentrate" means a product
				derived:
from cannabis that is produced by extracting
				cannabinoids, including tetrahydrocannabinol (THC), from the plant through the
				use of:
propylene glycol, glycerin, butter, olive oil or other
				typical cooking fats;
water, ice, or dry ice; or
butane, propane, CO2, ethanol, or isopropanol;
				and
with the intended use of smoking or making a
				cannabis-infused product.
[410 ILCS
				705/1-10]
"Cannabis flower" means marijuana, hashish, and other
				substances that are identified as including any parts of the plant Cannabis
				sativa and including:
derivatives or subspecies, such as indica, of all
				strains of cannabis; and
raw kief, leaves, and buds, but not:
resin that has been extracted from any part of the
				plant; nor
any compound, manufacture, salt, derivative, mixture,
				or preparation of the plant, its seeds, or resin.
[410 ILCS
				705/1-10]
"Cannabis-infused product" means a beverage, food, oil,
				ointment, tincture, topical formulation, or another product containing cannabis
				or cannabis concentrate that is not intended to be smoked.
[410 ILCS
				705/1-10]
"Craft grower" means a facility operated by an
				organization or business that is licensed by the Department of Agriculture to
				cultivate, dry, cure, and package cannabis and perform other necessary
				activities to make cannabis available for sale at a dispensing organization or
				use at a processing organization. A craft grower may contain up to 5,000 square
				feet of canopy space on its premises for plants in the flowering state. The
				Department of Agriculture may authorize an increase or decrease of flowering
				stage cultivation space in increments of 3,000 square feet by rule based on
				market need, craft grower capacity, and the licensee's history of compliance or
				noncompliance, with a maximum space of 14,000 square feet for cultivating
				plants in the flowering stage, which must be cultivated in all stages of growth
				in an enclosed and secure area. A craft grower may share premises with a
				processing organization or a dispensing organization, or both, provided each
				licensee stores currency and cannabis or cannabis-infused products in a
				separate secured vault to which the other licensee does not have access or all
				licensees sharing a vault share more than 50% of the same ownership.
[410 ILCS
				705/1-10]
"Cultivation center" means a facility operated by an
				organization or business that is licensed by the Department of Agriculture to
				cultivate, process, transport (unless otherwise limited by the Act), and
				perform other necessary activities to provide cannabis and cannabis-infused
				products to cannabis business establishments.
[410 ILCS
				705/1-10]
"Cultivator" or "Taxpayer" means a cultivation center
				or craft grower who is subject to Tax under this Part.
[410 ILCS
				705/60-5]
"Department" means the Department of Revenue.
[410 ILCS
				705/60-5]
"Director" means the Director of Revenue.
[410 ILCS
				705/60-5]
"Dispensary" means a facility operated by a dispensing
				organization at which activities licensed by the Act may occur.
[410 ILCS
				705/1-10]
"Dispensing organization" means a facility operated by
				an organization or business that is licensed by the Department of Financial and
				Professional Regulation to acquire cannabis from a cultivation center, craft
				grower, processing organization, infuser, or another dispensary for the purpose
				of selling or dispensing cannabis, cannabis-infused products, cannabis seeds,
				paraphernalia, or related supplies under the Act to purchasers or to qualified
				registered medical cannabis patients and caregivers. As used in the Act,
				dispensing organization includes a registered medical cannabis organization as
				defined in the Compassionate Use of Medical Cannabis Program Act or its
				successor Act that has obtained an Early Approval Adult Use Dispensing
				Organization License.
[410 ILCS
				705/1-10]
"Gross receipts" from the sales of cannabis by a
				cultivator means the total selling price or the amount of such sales, as
				defined in this Section. In the case of charges and time sales, the amount
				thereof shall be included only when payments are received by the
				cultivator.
[410 ILCS
				705/60-5]
"Infuser organization" or "Infuser" means a facility
				operated by an organization or business that is licensed by the Department of
				Agriculture to directly incorporate cannabis or cannabis concentrate into a
				product formulation to produce a cannabis-infused product.
[410 ILCS
				705/1-10]
"Law" means the Cannabis Cultivation Privilege Tax Law [410
				ILCS 705 /Art.60].
"Person" means:
a natural individual, firm, partnership, association,
				joint stock company, joint adventure, public or private corporation, limited
				liability company; or
a receiver, executor, trustee, guardian, or other
				representative appointed by order of any court.
[410 ILCS
				705/60-5]
"Selling price" or "Amount of sale" means the
				consideration for a sale valued in money, whether received in money or
				otherwise, including cash, credits, property, and services, and shall be
				determined without any deduction on account of the cost of the property sold,
				the cost of materials used, labor or service cost, or any other expense
				whatsoever, but does not include separately stated charges identified on the
				invoice by cultivators to reimburse themselves for their Tax
				liability.
[410 ILCS
				705/60-5]
"Tax" means the Cannabis Cultivation Privilege Tax created by
				Article 60 of the Act.