Act
Telecommunications Excise Tax Act
- 35 ILCS 630/1— This Article shall be known and may be cited as the "Telecommunications Excise Tax Act"
- 35 ILCS 630/2
- 35 ILCS 630/3— Tax imposed; intrastate telecommunications
- 35 ILCS 630/4— Tax imposed; interstate telecommunications
- 35 ILCS 630/4.5— Sunset of exemptions, credits, and deductions
- 35 ILCS 630/5— Any retailer maintaining a place of business in this State shall collect and remit to the Department the tax imposed by this Act
- 35 ILCS 630/6— Returns; payments; deposits
- 35 ILCS 630/7— When a taxpayer does not pay the tax imposed by this Article to a retailer, such taxpayer shall file a return with the Department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the 15th day of the month following that month
- 35 ILCS 630/8— If a person who originates or receives telecommunications in this State claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number
- 35 ILCS 630/9
- 35 ILCS 630/10
- 35 ILCS 630/11
- 35 ILCS 630/12
- 35 ILCS 630/13
- 35 ILCS 630/14
- 35 ILCS 630/15— Confidential information
- 35 ILCS 630/16
- 35 ILCS 630/17— The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Article as may be deemed expedient
- 35 ILCS 630/18
- 35 ILCS 630/19— Any retailer or taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Article or any rule or regulation of the Department for the administration and enforcement of this Article, is guilty of a Class 4 felony
- 35 ILCS 630/20
- 35 ILCS 630/21— If Section 4 of this Article is declared unconstitutional or invalid, no part of this Article shall be effective