Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.105 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Compassionate Use of Medical Cannabis Program
				Act [410 ILCS 130].
"Cannabis" includes:
marihuana, hashish and other substances that are
				identified as including any parts of the plant Cannabis sativa, whether growing
				or not;
the seeds of the plant;
the resin extracted from any part of the plant;
				and
any compound, manufacture, salt, derivative, mixture,
				or preparation of the plant, its seeds, or resin, including
				tetrahydrocannabinol (THC) and all other cannabinol derivatives, including its
				naturally occurring or synthetically produced ingredients, whether produced
				directly or indirectly by extraction, or independently by means of chemical
				synthesis or by a combination of extraction and chemical
				synthesis.
"Cannabis" shall 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
				stalks), fiber, oil or cake; or
the sterilized seed of the plant that is incapable of
				germination.
[720 ILCS
				550/3(a)]
"Cultivation center" means a facility operated by an
				organization or business that is registered by the Department of Agriculture to
				perform necessary activities to provide only registered medical cannabis
				dispensing organizations with usable medical cannabis.
[410
				ILCS 130/10(e)]
"Department" means the Department of Revenue.
[410
				ILCS 130/195]
"Designated caregiver" means a person
				who:
is at least 21 years of age;
has agreed to assist with a patient's medical use of
				cannabis;
has not been convicted of an excluded offense;
				and
assists no more than one registered qualifying patient
				with his or her medical use of cannabis.
[410
				ILCS 130/10(i)]
"Dispensing organization" means a facility operated by
				an organization or business that is registered by the Department of Financial
				and Professional Regulation to acquire medical cannabis from a registered
				cultivation center for the purpose of dispensing cannabis, paraphernalia, or
				related supplies and educational materials to registered qualifying
				patients.
[410
				ILCS 130/10(o)]
"Law" means the Medical Cannabis Cultivation Privilege Tax Law
				[410
				ILCS 130/190 through 215].
"Medical cannabis" means cannabis and its constituent
				cannabinoids, such as tetrahydrocannabinol (THC) and cannabidiol (CBD), used as
				an herbal remedy or therapy to treat disease or alleviate symptoms. Medical
				cannabis can be administered by a variety of routes, including, but not limited
				to: vaporizing or smoking dried buds; administering tinctures or tonics;
				applying topicals such as ointments or balms; consuming infused food products,
				such as soda or teas; or taking capsules.
"Medical cannabis container" means a sealed, traceable,
				food compliant, tamper resistant, tamper evident container, or package used for
				the purpose of containment of medical cannabis from a cultivation center to a
				dispensing organization.
[410
				ILCS 130/10(n)]
"Medical cannabis infused product" means food, oils,
				ointments, or other products containing usable cannabis that are not
				smoked.
[410
				ILCS 130/10(q)]
"Ounce" means 28.35 grams.
"Person" means an individual, partnership, corporation,
				or public or private organization.
[410
				ILCS 130/195]
"Qualifying patient" means a qualifying patient
				registered under the Compassionate Use of Medical Cannabis Program
				Act.
[410
				ILCS 130/195]
"Sales price" 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.
"Usable cannabis" means the seeds, leaves, buds, and
				flowers of the cannabis plant and any mixture or preparation thereof, but does
				not include the stalks, and roots of the plant. It does not include the weight
				of any non-cannabis ingredients combined with cannabis, such as ingredients
				added to prepare a topical administration, food, or drink.
[410
				ILCS 130/10(w)]