(35 ILCS 630/3) (from Ch. 120, par. 2003)
Sec. 3.
Until December 31, 1997, a tax is imposed upon the act or
privilege of originating or
receiving intrastate telecommunications by a person in this State at the
rate of 5% of the gross charge for such telecommunications purchased at
retail from a retailer by such person. Beginning January 1, 1998, a tax is
imposed upon the act or privilege of originating in this State or receiving in
this State intrastate telecommunications by a person in this State at the rate
of
7% of the gross charge for such telecommunications purchased at retail from a
retailer by such person. However, such tax is not imposed on
the act or privilege to the extent such act or privilege may not, under the
Constitution and statutes of the United States, be made the subject of
taxation by the State.
Beginning January 1, 2001, prepaid telephone calling arrangements shall not
be considered telecommunications subject to the tax imposed under this Act.
(Source: P.A. 90-548, eff. 12-4-97; 91-870, eff. 6-22-00.)
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