Nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.
35 ILCS 638/65
No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use
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.