The following definitions apply to this sub-chapter:

(1) "Third party intermediary" means any individual, corporation, partnership, subsidiary, or other entity which purchases coal on behalf of, or for the benefit of, another party.   Any coal purchased by a third party intermediary is considered to be a purchase by a broker and not a qualified purchaser.   In determining eligibility for the tax credit, if a qualified purchaser purchases coal from a third party intermediary, that purchase will be included in either the base or current consumption level depending when that purchase occurred.   Any partner or joint owner of a coal using facility who purchases coal on behalf of, or for the benefit of, another partner or joint owner of that facility is included in the definition of a third party intermediary. However, this only applies to the partner or joint owner who purchased coal on behalf of, or for the benefit of, another partner or joint owner.