For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distribution, supplying, furnishing, or selling gas or electricity for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services, and property of every kind and material and for all services rendered therewith; 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 cost, or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation, or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court.
(Prior Code, § 36-4-4)