(35 ILCS 638/75)
Customers and otherwise non-taxable charges.
If a taxing
jurisdiction does not subject charges for mobile telecommunications services to
taxation, a customer may not rely upon the nontaxability of charges for mobile
telecommunications services unless the customer's home service provider
separately states the charges for nontaxable mobile telecommunications services
from taxable charges or the home service provider elects, after receiving a
written request from the customer in the form required by the provider, to
provide verifiable data based upon the home service provider's books and
records that are kept in the regular course of business that reasonably
identifies the nontaxable charges.
(Source: P.A. 92-474, eff. 8-1-02.)