(35 ILCS 635/10)
Sec. 10. Definitions.
(a) "Gross charges" means the amount paid to a telecommunications retailer
for the act or privilege of originating or receiving telecommunications in this
State and for all services rendered in connection therewith, valued in money
whether paid in money or otherwise, including cash, credits, services, and
property of every kind or nature, and shall be determined without any deduction
on account of the cost of such telecommunications, the cost of the materials
used, labor or service costs, or any other expense whatsoever. In case credit
is extended, the amount thereof shall be included only as and when paid.
"Gross charges" for private line service shall include charges imposed at each
channel termination point within this State, charges for the channel
mileage between each
channel termination point within this State, and charges for that portion
of the interstate
inter-office channel provided within Illinois. Charges for that portion of
the interstate inter-office channel provided in Illinois shall be determined
by the retailer as follows: (i) for interstate inter-office
channels having 2 channel termination points, only one of which is in
Illinois, 50% of the total charge imposed; or (ii) for interstate
inter-office channels having more than 2 channel termination points, one or
more of which are in Illinois, an amount equal to the total charge
multiplied by a fraction, the numerator of which is the number of channel
termination points within Illinois and the denominator of which is the total
number of channel termination points. Prior to January 1,
2004, any method consistent with this
paragraph
or other method that reasonably apportions the total charges for interstate
inter-office
channels among the states in which channel terminations points are located
shall be accepted as a reasonable method to determine the charges for
that portion of the interstate inter-office channel provided within Illinois
for that period. However, "gross charges" shall not include any of the
following:
(1) Any amounts added to a purchaser's bill because |
(a-5) "Department" means the Illinois Department of Revenue.
(b) "Telecommunications" includes, but is not limited to, messages or
information transmitted through use of local, toll, and wide area telephone
service, channel services, telegraph services, teletypewriter service, computer
exchange services, private line services, specialized mobile radio services,
or any other transmission of messages or information by electronic or similar
means, between or among points by wire, cable, fiber optics, laser, microwave,
radio, satellite, or similar facilities. Unless the context clearly requires
otherwise, "telecommunications" shall also include wireless telecommunications
as hereinafter defined. "Telecommunications" shall not include value added
services in which computer processing applications are used to act on the
form, content, code, and protocol of the information for purposes other than
transmission. "Telecommunications" shall not include purchase of
telecommunications by a telecommunications service provider for use as a
component part of the service provided by him or her to the ultimate retail
consumer who originates or terminates the end-to-end communications. Retailer
access charges, right of access charges, charges for use of intercompany
facilities, and all telecommunications resold in the subsequent provision and
used as a component of, or integrated into, end-to-end telecommunications
service shall not be included in gross charges as sales for resale.
"Telecommunications" shall not include the provision of cable services through
a cable system as defined in the Cable Communications Act of 1984 (47 U.S.C.
Sections 521 and following) as now or hereafter amended or through an open
video system as defined in the Rules of the Federal Communications Commission
(47 C.D.F. 76.1550 and following) as now or hereafter amended. Beginning
January 1, 2001, prepaid telephone calling arrangements shall not be considered
"telecommunications" subject to the tax imposed under this Act. For purposes
of this Section, "prepaid telephone calling arrangements" means that term as
defined in Section 2-27 of the Retailers' Occupation Tax Act.
(c) "Wireless telecommunications" includes cellular mobile telephone
services, personal wireless services as defined in Section 704(C) of the
Telecommunications Act of 1996 (Public Law No. 104-104) as now or hereafter
amended, including all commercial mobile radio services, and paging
services.
(d) "Telecommunications retailer" or "retailer" or "carrier" means and
includes every person engaged in the business of making sales of
telecommunications at retail as defined in this Section. The Department may,
in its discretion, upon applications, authorize the collection of the fee
hereby imposed by any retailer not maintaining a place of business within this
State, who, to the satisfaction of the Department, furnishes adequate security
to insure collection and payment of the fee. When so authorized, it shall be
the duty of such retailer to pay the fee upon all of the gross charges for
telecommunications in the same manner and subject to the same requirements as
a retailer maintaining a place of business within this State.
(e) "Retailer maintaining a place of business in this State", or any like
term, means and includes any retailer having or maintaining within this State,
directly or by a subsidiary, an office, distribution facilities, transmission
facilities, sales office, warehouse, or other place of business, or any agent
or other representative operating within this State under the authority of the
retailer or its subsidiary, irrespective of whether such place of business or
agent or other representative is located here permanently or temporarily, or
whether such retailer or subsidiary is licensed to do business in this State.
(f) "Sale of telecommunications at retail" means the transmitting,
supplying, or furnishing of telecommunications and all services rendered in
connection therewith for a consideration, other than between a parent
corporation and its wholly owned subsidiaries or between wholly owned
subsidiaries, when the gross charge made by one such corporation to another
such corporation is not greater than the gross charge paid to the retailer
for their use or consumption and not for sale.
(g) "Service address" means the location of telecommunications equipment
from which telecommunications services are originated or at which
telecommunications services are received. If this is not a defined location,
as in the case of wireless telecommunications, paging systems, maritime
systems, service address means the customer's place of primary use as defined
in the Mobile Telecommunications Sourcing Conformity Act. For air-to-ground
systems, and the like, "service address" shall mean the location of the
customer's primary use of the telecommunications equipment as defined by the
location in Illinois where bills are sent.
(Source: P.A. 102-1125, eff. 2-3-23.)
|