Section 40 applies to a home service provider that is in compliance with the requirements of Section 40 until the later of: (1) Eighteen months after the nationwide standard numeric code described in Section 25 has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or (2) Six months after the State or a designated database provider in the State provides such database as prescribed in Section 25.
35 ILCS 638/45
Termination of safe harbor
Known as the Mobile Telecommunications Sourcing Conformity Act
The act spans §§ 35-638-1 to 35-638-999 (23 sections).
P.A. 92-474, eff. 8-1-02.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.