TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 495 TELECOMMUNICATIONS EXCISE TAX
SECTION 495.120 MOBILE OPERATIONS – SERVICE ADDRESS


 

Section 495.120 Mobile Operations Service Address

 

When the "service address" is not a defined location, as in the case of mobile phones, paging systems, or maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act [35 ILCS 638]. (Section 2(n) of the Act)

 

(Source: Amended at 42 Ill. Reg. 19044, effective October 3, 2018)