Electricity is the movement of electrons (or anything else that has electric charge). Electrons are matter. However, electrons by themselves are not electricity. Because electricity requires movement of matter, you could say that it's matter or that it's not, depending on your definition of matter.

Let me give an example of what's basically the same question and which might be able to show why this is a confusing question: is wind matter? Wind is the movement of air. Air is matter. Does this mean that wind is also matter? (Do you see why this makes definitions unclear?)

Normally, I would have to regard electricity as a form of energy rather than matter, but unlike "pure" forms of energy such as light, electricity needs matter to exist.

It's tricky because the word "electricity" has an everyday usage that refers to energy or power (power is energy per time). Neither energy nor power is matter.

In physics, usually the word "electricity" isn't really used. "Electric current" is more common, and is defined as the flow of charges, where the charges are held by particles (electrons). Electrons have mass, so they are definitely matter. But is the *flow* of electrons the matter? I would argue no, but I can understand why it may be debated on the web.

This is an interesting question, but it is a question really of semantics. Meaning that it is a discussion about what the specific definition of "electricity" is, which is vaguer than you might think. You should focus on learning the fundamentals of how electricity works, because then you will understand why somebody would think one way or another.