21.701. Definitions.
« Back to TAXATION
For the purpose of this Article, the following definitions shall apply:
(1) "Person" means any individual, firm, trust, estate, partnership, association,
joint stock company, joint venture, corporation, limited liability company,
municipal corporation or political subdivision of this State, or a receiver, trustee,
conservator or other representative appointed by order of any court.
(2) "Public Utilities Act" means the Public Utilities Act as amended, (220
ILCS 5/1-101 et seq.
(3) "Public Utility" means a public utility as defined in Section 3-105 of the Public
Utilities Act. (1996)).
(4) "Retail Purchaser" means any person who purchases gas in a Sale at Retail.
(5) "Sale at Retail" means any sale of gas by a retailer
to a person for use or
consumption, and not for resale. For this purpose, the term "retailer" means any
person engaged in the business of distribution, supplying, furnishing or selling gas.