(35 ILCS 630/8)
(from Ch. 120, par. 2008)
If a person who originates or receives telecommunications
in this State claims to be a reseller of such telecommunications, such
person shall apply to the Department for a resale number. Such applicant
shall state facts which will show the Department why such applicant is not
liable for tax under this Article on any of his purchases and shall furnish
such additional information as the Department may reasonably require.
Upon approval of the application, the Department shall assign a resale
number to the applicant and shall certify such number to him. The
Department may cancel any such number which is obtained through
misrepresentation, or which is used to originate or receive such
telecommunications tax-free when such actions in fact are not for resale,
or which no longer applies because of the person's having discontinued the
making of resales.
Except as provided hereinabove in this Section, the act or privilege of
originating or receiving telecommunications in this State shall not be made
tax-free on the ground of being a sale for resale unless the person has an
active resale number from the Department and furnishes that number to the
retailer in connection with certifying to the retailer that any sale to
such person is nontaxable because of being a sale for resale.
(Source: P.A. 84-126.)