410 ILCS 705/60-5
In this Article:
"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.
"Craft grower" has the meaning given to that term in Article 1 of this Act.
"Cultivation center" has the meaning given to that term in Article 1 of this Act.
"Cultivator" or "taxpayer" means a cultivation center or craft grower who is subject to tax under this Article.
"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.
"Gross receipts" from the sales of cannabis by a cultivator means the total selling price or the amount of such sales, as defined in this Article. In the case of charges and time sales, the amount thereof shall be included only when payments are received by the cultivator.
"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" means "infuser organization" or "infuser" as defined in Article 1 of this Act.
"Selling price" or "amount of sale" 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, but does not include separately stated charges identified on the invoice by cultivators to reimburse themselves for their tax liability under this Article.
410 ILCS 705/60-5