HB3480 - 104th General Assembly
TAX-TELECOM SERVICES
Statutes Amended In Order of Appearance
35 ILCS 105/3from Ch. 120, par. 439.3
35 ILCS 110/3from Ch. 120, par. 439.33
35 ILCS 115/3from Ch. 120, par. 439.103
35 ILCS 630/2from Ch. 120, par. 2002
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/07/2025 | House | Filed with the Clerk by Rep. Will Guzzardi |
| 2/18/2025 | House | First Reading |
| 2/18/2025 | House | Referred to Rules Committee |
| 3/11/2025 | House | Assigned to Revenue & Finance Committee |
| 3/13/2025 | House | To Tax Policy: Other Taxes Subcommittee |
| 3/21/2025 | House | Rule 19(a) / Re-referred to Rules Committee |