Mobile Telecommunications Sourcing Conformity Act.
35 Ilcs 636 - Simplified Municipal Telecommunications Tax Act.35 Ilcs 640 - Electricity Excise Tax Law.
Sec. 1 - Short TitleSec. 5 - Legislative IntentSec. 10 - DefinitionsSec. 15 - Application of This ActSec. 20 - Sourcing Rules for Mobile Telecommunications ServicesSec. 25 - Provision of Electronic DatabaseSec. 30 - Notice; UpdatesSec. 35 - User Held HarmlessSec. 40 - Safe HarborSec. 45 - Termination of Safe HarborSec. 50 - Home Service Provider Required to Obtain and Maintain Customer's Place of Primary UseSec. 55 - Primary Place of Use for Service Contracts in Effect on or Before July 28, 2002Sec. 60 - Determination by Taxing Jurisdiction or State Concerning Place of Primary Use; Notice to Home Service ProviderSec. 65 - No Change to Authority of Taxing Jurisdiction to Collect Tax If Customer Fails to Provide Place of Primary UseSec. 70 - Tax May Be Imposed on Items Not Subject to Taxation If Those Items Not Separately StatedSec. 75 - Customers and Otherwise Non-taxable ChargesSec. 80 - Customers' Procedures and Remedies for Correcting Taxes and FeesSec. 85 - Inseverability ClauseSec. 905 - (amendatory Provisions; Text Omitted)Sec. 910 - (amendatory Provisions; Text Omitted)Sec. 915 - (amendatory Provisions; Text Omitted)Sec. 920 - (amendatory Provisions; Text Omitted)Sec. 999 - Effective Date