Simplified Municipal Telecommunications Tax
Municipalities may impose the Simplified Municipal Telecommunications Tax on the privilege of
originating or receiving telecommunications. DSL services purchased, used, or sold by a provider of
internet access, to provide internet access are also subject to Illinois Telecommunications Taxes. DSL
services purchased, used, or sold by a non-provider of internet access are also subject to Illinois Telecommunications
Additional Registration Requirements
In addition to filing Form REG-1
, you must file Form REG-1-T
, Telecommunications Tax Location Information to identify each municipality where you provide telecommunications service.
Form/Filing & Payment Requirements
Municipalities with a population of 500,000 or less who impose this tax are required to report the tax on Form RT-2
, Telecommunications Tax Return. The due dates are the same as provided for in the Telecommunications Tax Act.