(35 ILCS 105/3)
(from Ch. 120, par. 439.3)
A tax is imposed upon the privilege of using in
this State tangible personal property purchased at retail from a
retailer, including computer software, and
including photographs, negatives, and positives that are the product of
photoprocessing, but not including products of photoprocessing produced for
use in motion pictures for commercial exhibition.
Beginning January 1, 2001, prepaid telephone calling arrangements shall be
considered tangible personal property subject to the tax imposed under this Act
regardless of the form in which those arrangements may be embodied,
transmitted, or fixed by any method now known or hereafter developed.
(Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)