House Sponsors: DANIELS-CURRIE-BIGGINS. Senate Sponsors: RAUSCHENBERGER Short description: TELECOMMUNICATIONS EXCISE TAX Synopsis of Bill as introduced: Amends the Retailers' Occupation Tax Act. Makes technical changes in a Section concerning the short title. SENATE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 120/14 Adds reference to: 35 ILCS 630/2 from Ch. 120, par. 2002 35 ILCS 635/10 35 ILCS 636/5-7 Deletes everything after the enacting clause. Amends the Telecommunications Excise Tax Act, the Telecommunications Infrastructure Maintenance Fee Act, and the Simplified Municipal Telecommunications Tax Act. Provides that "gross charges" for that portion of the interstate inter-office channel provided in Illinois for private line service shall be determined as follows: (i) for interstate inter-office channels having 2 channel termination points, only one of which is in Illinois, 50% of the total charge imposed; (ii) for interstate inter-office channels having more than 2 channel termination points, one or more of which are in Illinois, an amount in proportion to the number of channel points in Illinois; (iii) any other method that reasonably apportions the total charges for interstate inter-office channels among the states in which channel termination points are located; and (iv) prior to June 1, 2003, any apportionment method consistent with the methods described here shall be accepted as a reasonable method. Provides that the term "gross charges" does not include charges for nontaxable services or telecommunications if (i) those charges are aggregated with other charges for telecommunications that are taxable, (ii) those charges are not separately stated on the customer bill or invoice, and (iii) the retailer can reasonably identify the nontaxable charges on the retailer's books and records kept in the regular course of business. SENATE AMENDMENT NO. 2. Provides that the entity that determines the "gross charges" for that portion of the interstate inter-office channel provided in Illinois for private line service is the retailer. Provides that if nontaxable charges cannot reasonably be identified, the gross charge from the sale of both taxable and nontaxable services or telecommuni- cations billed on a combined basis shall be attributed to the taxable services or telecommunications (now, to the taxable telecommunica- tions). Last action on Bill: PUBLIC ACT.............................. 92-0878 Last action date: JAN-10-2003 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2 END OF INQUIRY Full Text Bill Status