Simplified Municipal Telecommunications Tax

• Statutory - 35 ILCS 636/5-1 et seq.

• MyTax Illinois

Municipalities may impose the Simplified Municipal Telecommunications Tax on the privilege of originating or receiving telecommunications. Digital Subscriber Line (DSL) services purchased, used, or sold by a provider of internet access to provide internet access were subject to Illinois Telecommunication Taxes until July 1, 2008. DSL services purchased, used, or sold by a non-provider of internet access remain subject to Illinois Telecommunication Tax.

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.

Telecommunications retailers whose customers originate or receive intrastate or interstate telecommunications in a municipality with a population of 500,000 or less that has imposed 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