(35 ILCS 630/4) (from Ch. 120, par. 2004)
Sec. 4.
Until December 31, 1997, a tax is imposed upon the act or
privilege of originating in this State or receiving in this State interstate
telecommunications by a person in this State at the rate of 5% of the gross
charge for such telecommunications purchased at retail from a retailer by such
person. Beginning January 1, 1998, a tax is imposed upon the act or
privilege
of originating in this State or receiving in this State interstate
telecommunications by a person in this State at the rate of 7% of the gross
charge for such telecommunications purchased at retail from a
retailer by such person. To prevent actual multi-state
taxation of the act or privilege that is subject to taxation under this
paragraph, any taxpayer, upon proof that that taxpayer has paid a tax in
another state on such event, shall be allowed a credit against the tax
imposed in this Section 4 to the extent of the amount of such tax
properly due and paid in such other state. However, such tax is not
imposed on the act or privilege to the extent such act or privilege
may not, under the Constitution and statutes of the United States, be made
the subject of taxation by the State.
Beginning on January 1, 2001, prepaid telephone calling arrangements shall
not be
considered telecommunications subject to the tax imposed under this Act.
(Source: P.A. 90-548, eff. 12-4-97; 91-870, eff. 6-22-00.)
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