PART495. TELECOMMUNICATIONS EXCISE TAX  


§ 495.100. Meaning of "Gross Charges"
§ 495.105. Exemptions
§ 495.110. Retailers
§ 495.115. Interstate
§ 495.120. Mobile Operations – Service Address
§ 495.125. Responsibility for Accounting and Payment of Tax
§ 495.130. Credits
§ 495.135. Tax Returns – When Due – Contents
§ 495.140. Imposition of Telecommunications Excise Tax
SOURCE: Adopted at 14 Ill. Reg. 11321, effective July 1, 1990; amended at 21 Ill. Reg. 13658, effective September 29, 1997; amended at 22 Ill. Reg. 11886, effective June 29, 1998; amended at 24 Ill. Reg. 12082, effective July 28, 2000; amended at 25 Ill. Reg. 197, effective December 26, 2000; amended at 25 Ill. Reg. 5034, effective March 19, 2001; amended at 27 Ill. Reg. 9614, effective June 13, 2003; amended at 42 Ill. Reg. 19044, effective October 3, 2018.

Notation

AUTHORITY: Implementing the Telecommunications Excise Tax Act [35 ILCS 630] and authorized by Section 17 of the Telecommunications Excise Tax Act [35 ILCS 630/17].