Ill. Admin. Code tit. 86, Part 495 - TELECOMMUNICATIONS EXCISE TAX
- § 495.100 - Meaning of "Gross Charges"
- § 495.105 - Exemptions
- § 495.111 - Registration of Retailers
- § 495.112 - Revocation of Certificate of Registration
- § 495.110 - Retailers
- § 495.115 - Interstate
- § 495.120 - Mobile Operations - Service Address
- § 495.125 - Responsibility for Accounting and Payment of Tax
- § 495.130 - Credits
- § 495.135 - Tax Returns - When Due - Contents
- § 495.140 - Imposition of Telecommunications Excise Tax
Notes
Adopted at 14 Ill. Reg. 11321, effective July 1, 1990; amended at 21 Ill. Reg. 13658, effective September 29, 1997; amended at 22 Ill. Reg. 11886, effective June 29, 1998; amended at 24 Ill. Reg. 12082, effective July 28, 2000; amended at 25 Ill. Reg. 197, effective December 26, 2000; amended at 25 Ill. Reg. 5034, effective March 19, 2001; amended at 27 Ill. Reg. 9614, effective June 13, 2003.
AUTHORITY: Implementing the Telecommunications Excise Tax Act [35 ILCS 630 ] and authorized by Section 17 of the Telecommunications Excise Tax Act [35 ILCS 630/17 ].
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