Illinois Statutes
§ 75 — Customers and otherwise non-taxable charges
Illinois § 75
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 638/Mobile Telecommunications Sourcing Conformity Act.
This text of Illinois § 75 (Customers and otherwise non-taxable charges) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 75 (2026).
Text
If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.
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Legislative History
(Source: P.A. 92-474, eff. 8-1-02.)
Cite This Page — Counsel Stack
Bluebook (online)
Illinois § 75, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/75.