The following definitions apply to this subchapter:

(1) "Agreement not at arm's length" means an agreement between two parties when there are business relationships other than the agreement between the buyer and seller which in the opinion of the department have influenced the sales price.

(2) "Contract revenue" means the total receipts or accruals from all sales of coal during the reporting period.

(3) "Final destination" means the location where the coal is utilized by the purchaser in any industrial, commercial, or energy conversion process.

(4) "FOB mine price" means contract revenue exclusive of all shipping expenses or any other expense incurred by the producer after the coal has been prepared for shipment.

(5) "Market value" means an amount determined by multiplying "FOB mine price" of a similar ton of coal, as fixed on the market place, by the number of tons of coal sold.

(6) "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 purchaser and is not considered the contract sales price for tax purposes.