(35 ILCS 636/5-45)
Sec. 5-45.
Resellers.
(a) If a person who originates or receives telecommunications
claims to be a reseller of such telecommunications, such person shall
apply to a municipality with a population of 500,000 or more or to the
Department for all other municipalities, for a resale number. Such
applicant shall state facts which will show a municipality with a
population of 500,000 or more or the Department for all other
municipalities, why such applicant is not liable for tax authorized by
this Act on any of such purchases and shall furnish such additional
information as a municipality with a population of 500,000 or more or
the Department for all other municipalities, may reasonably require.
(b) Upon approval of the application, a municipality with a
population of 500,000 or more or the Department for all other
municipalities, shall assign a resale number to the applicant and
shall certify such number to the applicant. A municipality with a
population of 500,000 or more or the Department for all other
municipalities, may cancel any number which is obtained through
misrepresentation, or which is used to send or receive such
telecommunication 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.
(c) 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 a municipality with
a population of 500,000 or more or the Department for all other
municipalities, and furnishes that number to the retailer
in connection with
certifying to the retailer that any sale to such person is non-taxable
because of being a sale for resale.
(Source: P.A. 92-526, eff. 7-1-02.)
|