TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 495 TELECOMMUNICATIONS EXCISE TAX SECTION 495.120 MOBILE OPERATIONS SERVICE ADDRESS
Section 495.120 Mobile Operations – Service Address
When the "service address" is not a defined location, as in the case of mobile phones, paging systems, or maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act [35 ILCS 638]. (Section 2(n) of the Act)
(Source: Amended at 42 Ill. Reg. 19044, effective October 3, 2018) |