(35 ILCS 115/3-27)
Prepaid telephone calling arrangements.
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 Section, "recharge" means the
purchase of additional prepaid telephone or telecommunications services whether
or not the purchaser acquires a different access number or authorization code.
For purposes of this Section, "telecommunications" means that term as defined
in Section 2 of the Telecommunications Excise Tax Act.
"Prepaid telephone calling arrangement" does not
include an arrangement whereby the service provider reflects the amount of
the purchase as a credit on an account for a customer under an existing
(Source: P.A. 91-870, eff. 6-22-00.)