TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 495 TELECOMMUNICATIONS EXCISE TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 495.100 Meaning of "Gross Charges" Section 495.105 Exemptions Section 495.110 Retailers Section 495.111 Registration of Retailers Section 495.112 Revocation of Certificate of Registration Section 495.115 Interstate Section 495.120 Mobile Operations – Service Address Section 495.125 Responsibility for Accounting and Payment of Tax Section 495.130 Credits Section 495.135 Tax Returns – When Due – Contents Section 495.140 Imposition of Telecommunications Excise Tax

AUTHORITY: Implementing the Telecommunications Excise Tax Act [35 ILCS 630] and authorized by Section 17 of the Telecommunications Excise Tax Act [35 ILCS 630].

SOURCE: Adopted at 14 Ill. Reg. 11321, effective July 1, 1990; amended at 21 Ill. Reg. 13658, effective September 29, 1997; amended at 22 Ill. Reg. 11886, effective June 29, 1998; amended at 24 Ill. Reg. 12082, effective July 28, 2000; amended at 25 Ill. Reg. 197, effective December 26, 2000; amended at 25 Ill. Reg. 5034, effective March 19, 2001; amended at 27 Ill. Reg. 9614, effective June 13, 2003; amended at 42 Ill. Reg. 19044, effective October 3, 2018; amended at 45 Ill. Reg. 14494, effective November 2, 2021; amended at 47 Ill. Reg. 1467, effective January 17, 2023; amended at 47 Ill. Reg. 5816, effective April 4, 2023; amended at 48 Ill. Reg. 16566, effective November 4, 2024.