Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART105. ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS |
SUBPARTC. APPLICATIONS |
§105.330. Who Does Not Need to Apply
Latest version.
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a) Equipment manufacturers or software firms that provide products that are not used exclusively for electronic filing (e.g., someone who provides a 3780 protocol converter, a modem manufacturer, a PC manufacturer, etc.) do not need to apply.
b) Telecommunication networks that do not provide a product exclusively used for electronic filing do not need to apply.