Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 1
  Short title. This Act may be cited as the Mobile Telecommunications Sourcing Conformity Act. (Source: P.A. 92-474, eff. 8-1-02.)
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 5
  Legislative intent. The General Assembly recognizes that the Mobile Telecommunications Sourcing Act, Public Law 106-252, codified at 4 U.S.C Sections 116 through 126, was...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 10
  Definitions. As used in this Act: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 15
  Application of this Act. The provisions of this Act shall apply as follows: (a) General provisions. This Act shall apply to any tax, charge,...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 20
  Sourcing rules for mobile telecommunications services. (a) Notwithstanding the law of this State or any political subdivision of this State, mobile telecommunications services provided...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 25
  Provision of electronic database. (a) The State may provide an electronic database to a home service provider or, if the State does not provide...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 30
  Notice; updates. If the State or a designated database provider provides or maintains an electronic database described in Section 25, then the State or...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 35
  User held harmless. A home service provider using the data contained in an electronic database described in Section 25 shall be held harmless from...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 40
  Safe harbor. (a) If neither the State nor a designated database provider provides an electronic database under Section 25, a home service provider shall...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 45
  Termination of safe harbor. Section 40 applies to a home service provider that is in compliance with the requirements of Section 40 until the...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 50
  Home service provider required to obtain and maintain customer's place of primary use. A home service provider shall be responsible for obtaining and maintaining...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 55
  Primary place of use for service contracts in effect on or before July 28, 2002. Except as provided in Section 60, a taxing jurisdiction...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 60
  Determination by taxing jurisdiction or State concerning place of primary use; notice to home service provider. A taxing jurisdiction or the State, on behalf...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 65
  No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use. Nothing in this Act modifies,...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 70
  Tax may be imposed on items not subject to taxation if those items not separately stated. If a taxing jurisdiction does not otherwise subject...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 75
  Customers and otherwise non-taxable charges. If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 80
  Customers' procedures and remedies for correcting taxes and fees. (a) If a customer believes that he or she is being charged an improper amount...
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 85
  Inseverability clause. If a court of competent jurisdiction enters a final judgment on the merits that (i) is based on federal law, (ii) is...
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 905
  (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 910
  (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 915
  (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 920
  (Amendatory provisions; text omitted). (Source: P.A. 92-474, eff. 8-1-02; text omitted.)
• Illinois Mobile Telecommunications Sourcing Conformity Act. - 35 ILCS 638, Section 999
  Effective date. This Act takes effect on August 1, 2002. (Source: P.A. 92-474, eff. 8-1-02.)

Last modified: February 18, 2015