Illinois Statutes
§ 65
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 638/ Mobile Telecommunications Sourcing Conformity Act.
No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use. Nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.
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Legislative History
(Source: P.A. 92-474, eff. 8-1-02.)