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(35 ILCS 120/2)
(from Ch. 120, par. 441)
A tax is imposed upon persons engaged in the
business of selling at retail tangible personal property, 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 public commercial
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. Sales of (1) electricity delivered to customers by wire; (2) natural or artificial gas that is delivered to customers through pipes, pipelines, or mains; and (3) water that is delivered to customers through pipes, pipelines, or mains are not subject to tax under this Act. The provisions of this amendatory Act of the 98th General Assembly are declaratory of existing law as to the meaning and scope of this Act.
(Source: P.A. 98-583, eff. 1-1-14.)