Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART495. TELECOMMUNICATIONS EXCISE TAX |
§495.120. Mobile Operations – Service Address
Latest version.
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When the "service address" is not a defined location, as in the case of mobile phones, paging systems, or maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act [35 ILCS 638]. (Section 2(n) of the Act)
(Source: Amended at 42 Ill. Reg. 19044, effective October 3, 2018)