Illinois Statutes Chapter 410. Public Health § 705/65-5. Definitions

§ 65-5. Definitions. In this Article:

“Adjusted delta-9-tetrahydrocannabinol level” means, for a delta-9-tetrahydrocannabinol dominant product, the sum of the percentage of delta-9-tetrahydrocannabinol plus .877 multiplied by the percentage of tetrahydrocannabinolic acid.

“Cannabis” has the meaning given to that term in Article 1 of this Act, except that it does not include cannabis that is subject to tax under the Compassionate Use of Medical Cannabis Program Act.

“Cannabis-infused product” means beverage food, oils, ointments, tincture, topical formulation, or another product containing cannabis that is not intended to be smoked.

“Cannabis retailer” means a dispensing organization that sells cannabis for use and not for resale.

“Craft grower” has the meaning given to that term in Article 1 of this Act.

“Department” means the Department of Revenue.

“Director” means the Director of Revenue.

“Dispensing organization” or “dispensary” has the meaning given to that term in Article 1 of this Act.

“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.

“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.

“Purchase price” means the consideration paid for a purchase of cannabis, valued in money, whether received in money or otherwise, including cash, gift cards, credits, and property and shall be determined without any deduction on account of the cost of materials used, labor or service costs, or any other expense whatsoever. However, “purchase price” does not include consideration paid for:

“Purchaser” means a person who acquires cannabis for a valuable consideration.

“Taxpayer” means a cannabis retailer who is required to collect the tax imposed under this Article.