(35 ILCS 640/2-3)
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 |
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(iii) any charge for reconnection of service or for replacement or relocation of
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(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
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(vii) any purchase by a purchaser if the supplier is prohibited by federal or State
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(viii) any amounts added to purchasers' bills because of charges made pursuant to the
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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.)
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