(b) "Amount paid" means the amount charged to the taxpayer's service
address in this State regardless of where such amount is billed or paid.
(c) "Telecommunications", in addition to the meaning ordinarily and
popularly ascribed to it, includes, without limitation, messages or
information transmitted through use of local, toll and wide area telephone
service; private line services; channel services; telegraph services;
teletypewriter; computer exchange services; cellular mobile
telecommunications service; specialized mobile radio; stationary two way
radio; paging service; or any other form of mobile and portable one-way or
two-way communications; or any other transmission of messages or
information by electronic or similar means, between or among points by
wire, cable, fiber-optics, laser, microwave, radio, satellite or similar
facilities. As used in this Act, "private line" means a dedicated non-traffic
sensitive service for a single customer, that entitles the customer to
exclusive or priority use of a communications channel or group of channels,
from one or more specified locations to one or more other specified
locations. The definition of "telecommunications" shall not include value
added services in which computer processing applications are used to act on
the form, content, code and protocol of the information for purposes other
than transmission. "Telecommunications" shall not include purchases of
telecommunications by a telecommunications service provider for use as a
component part of the service provided by him to the ultimate retail
consumer who originates or terminates the taxable end-to-end
communications. Carrier access charges, right of access charges, charges
for use of inter-company facilities, and all telecommunications resold in
the subsequent provision of, used as a component of, or integrated into
end-to-end telecommunications service shall be non-taxable as sales for resale.
(d) "Interstate telecommunications" means all telecommunications that
either originate or terminate outside this State.
(e) "Intrastate telecommunications" means all telecommunications that
originate and terminate within this State.
(f) "Department" means the Department of Revenue of the State of Illinois.
(g) "Director" means the Director of Revenue for the Department of
Revenue of the State of Illinois.
(h) "Taxpayer" means a person who individually or through his agents,
employees or permittees engages in the act or privilege of originating or
receiving telecommunications in this State and who incurs a tax liability
under this Article.
(i) "Person" means any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint venture, corporation, limited liability
company, or a receiver, trustee, guardian or other representative appointed by
order of any court, the Federal and State governments, including State
universities created by statute or any city, town, county or other political
subdivision of this State.
(j) "Purchase at retail" means the acquisition, consumption or use of
telecommunication through a sale at retail.
(k) "Sale at retail" means the transmitting, supplying or furnishing of
telecommunications and all services and equipment provided in connection
therewith for a consideration to persons other than the Federal and State
governments, and State universities created by statute and other than between
a parent corporation and its wholly owned subsidiaries or between wholly
owned subsidiaries for their use or consumption and not for resale.
(l) "Retailer" means and includes every person engaged in the business
of making sales at retail as defined in this Article. The Department may, in
its discretion, upon application, authorize the collection of the tax
hereby imposed by any retailer not maintaining a place of business within
this State, who, to the satisfaction of the Department, furnishes adequate
security to insure collection and payment of the tax. Such retailer shall
be issued, without charge, a permit to collect such tax. When so
authorized, it shall be the duty of such retailer to collect the tax upon
all of the gross charges for telecommunications in this State in the same
manner and subject to the same requirements as a retailer maintaining a
place of business within this State. The permit may be revoked by the
Department at its discretion.
(m) "Retailer maintaining a place of business in this State", or any
like term, means and includes any retailer having or maintaining within
this State, directly or by a subsidiary, an office, distribution
facilities, transmission facilities, sales office, warehouse or other place
of business, or any agent or other representative operating within this
State under the authority of the retailer or its subsidiary, irrespective
of whether such place of business or agent or other representative is
located here permanently or temporarily, or whether such retailer or
subsidiary is licensed to do business in this State.
(n) "Service address" means the location of telecommunications equipment
from which the telecommunications services are originated or at which
telecommunications services are received by a taxpayer. In the event this may
not be a defined location, as in the case of mobile phones, paging systems,
maritime systems, service address means the customer's place of primary use
as defined in the Mobile Telecommunications Sourcing Conformity Act. For
air-to-ground systems and the like, service address shall mean the location
of a taxpayer's primary use of the telecommunications equipment as defined by
telephone number, authorization code, or location in Illinois where bills are
(o) "Prepaid telephone calling arrangements" mean the right to exclusively
purchase telephone or telecommunications services that must be paid for in
advance and enable the origination of one or more intrastate, interstate, or
international telephone calls or other telecommunications using an access
number, an authorization code, or both, whether manually or electronically
dialed, for which payment to a retailer must be made in advance, provided
that, unless recharged, no further service is provided once that prepaid
amount of service has been consumed. Prepaid telephone calling arrangements
include the recharge of a prepaid calling arrangement. For purposes of this
subsection, "recharge" means the purchase of additional prepaid telephone or
telecommunications services whether or not the purchaser acquires a different
access number or authorization code. "Prepaid telephone calling arrangement"
does not include an arrangement whereby a customer purchases a payment card and
pursuant to which the service provider reflects the amount of such purchase as
a credit on an invoice issued to that customer under an existing subscription
(Source: P.A. 102-669, eff. 11-16-21; 102-700, eff. 4-19-22; 102-1125, eff. 2-3-23.)