Act
Mobile Telecommunications Sourcing Conformity Act
- 35 ILCS 638/1— Short title
- 35 ILCS 638/5— Legislative intent
- 35 ILCS 638/10— Definitions
- 35 ILCS 638/15— Application of this Act
- 35 ILCS 638/20— Sourcing rules for mobile telecommunications services
- 35 ILCS 638/25— Provision of electronic database
- 35 ILCS 638/30— Notice; updates
- 35 ILCS 638/35— User held harmless
- 35 ILCS 638/40— Safe harbor
- 35 ILCS 638/45— Termination of safe harbor
- 35 ILCS 638/50— Home service provider required to obtain and maintain customer's place of primary use
- 35 ILCS 638/55— Primary place of use for service contracts in effect on or before July 28, 2002
- 35 ILCS 638/60— Determination by taxing jurisdiction or State concerning place of primary use; notice to home service provider
- 35 ILCS 638/65— No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use
- 35 ILCS 638/70— Tax may be imposed on items not subject to taxation if those items not separately stated
- 35 ILCS 638/75— Customers and otherwise non-taxable charges
- 35 ILCS 638/80— Customers' procedures and remedies for correcting taxes and fees
- 35 ILCS 638/85— Inseverability clause
- 35 ILCS 638/905— (Amendatory provisions; text omitted)
- 35 ILCS 638/910— (Amendatory provisions; text omitted)
- 35 ILCS 638/915— (Amendatory provisions; text omitted)
- 35 ILCS 638/920— (Amendatory provisions; text omitted)
- 35 ILCS 638/999— Effective date