Illinois Compiled Statutes 35 ILCS 173/5-5 – Definitions
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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
“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.
Terms Used In Illinois Compiled Statutes 35 ILCS 173/5-5
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
- Statute: A law passed by a legislature.
- Trustee: A person or institution holding and administering property in trust.
“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
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for delayed payment, or discount for prompt payment.
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(iii) Any charge for reconnection of service or for
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replacement or relocation of facilities.
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(iv) Any advance or contribution in aid of
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construction.
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(v) Repair, inspection, or servicing of equipment
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located on customer premises.
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(vi) Leasing or rental of equipment, the leasing or
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rental of which is not necessary to furnishing, supplying, or selling gas.
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(vii) Any purchase by a purchaser if the supplier is
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prohibited by federal or State constitution, treaty, convention, statute, or court decision from recovering the related tax liability from such purchaser.
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(viii) Any amounts added to purchasers’ bills because
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of changes made pursuant to the tax imposed by this Law.
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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.
“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.