(35 ILCS 638/20)
Sourcing rules for mobile telecommunications services.
(a) Notwithstanding the law of this State or any political subdivision of
this State, mobile telecommunications services provided in a taxing
jurisdiction to a customer, the charges for which are billed by or for the
customer's home service provider, shall be deemed to be provided by the
customer's home service provider.
(b) All charges for mobile telecommunications services that are deemed to be
provided by the customer's home service provider under this Act are authorized
to be subjected to tax, charge, or fee by the taxing jurisdictions whose
territorial limits encompass the customer's place of primary use, regardless of
where the mobile telecommunications services originate, terminate, or pass
through, and no other taxing jurisdiction may impose taxes, charges, or fees on
charges for such mobile telecommunications services.
(Source: P.A. 92-474, eff. 8-1-02.)