Mobile Telecommunications Sourcing Conformity Act

Sections covered

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