HB3480 - 104th General Assembly (2025-2026)

TAX-TELECOM SERVICES
Last Action
3/21/2025 - House: Rule 19(a) / Re-referred to Rules Committee
House Sponsors
Rep. Will Guzzardi
Statutes Amended In Order of Appearance
35 ILCS 105/3  from Ch. 120, par. 439.3
35 ILCS 105/3-27  
35 ILCS 110/3  from Ch. 120, par. 439.33
35 ILCS 110/3-27  
35 ILCS 115/3  from Ch. 120, par. 439.103
35 ILCS 115/3-27  
35 ILCS 120/2  
35 ILCS 120/2-27  
35 ILCS 630/2  from Ch. 120, par. 2002
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property.
Actions
DateChamberAction
2/07/2025HouseFiled with the Clerk by Rep. Will Guzzardi
2/18/2025HouseFirst Reading
2/18/2025HouseReferred to Rules Committee
3/11/2025HouseAssigned to Revenue & Finance Committee
3/13/2025HouseTo Tax Policy: Other Taxes Subcommittee
3/21/2025HouseRule 19(a) / Re-referred to Rules Committee