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 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