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Simplified Municipal Telecommunications Tax

Legal Reference

Electronic Services

Definition

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.

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

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