For more detailed information including Illinois law references, please see the Department of Revenue web site.
The tax is imposed on intrastate messages (i.e., those that originate or terminate in Illinois and are billed to a service address in Illinois) as well as interstate messages. The types of telecommunications which are taxable include, but are not limited to, messages or information transmitted through use of local, toll, or wide area telephone services; private line services; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunication services; specialized mobile radio; stationary two-way radio; paging services; any other form of mobile and portable one-way or two-way communications; and any other transmission of messages or information by electronic or similar means.
Note: The Municipal Telecommunications Tax includes both intrastate and interstate telecommunications.
The rate, which can be imposed in quarter-percent increments, cannot exceed 6 percent. The department collects the municipal tax for all municipalities that have an ordinance in effect other than the city of Chicago.
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