Illinois Administrative Code
Title 86 - REVENUE
Part 495 - TELECOMMUNICATIONS EXCISE TAX
Section 495.120 - Mobile Operations - Service Address
Universal Citation: 86 IL Admin Code ยง 495.120
Current through Register Vol. 48, No. 12, March 22, 2024
When the "service address" is not a defined location, as in the case of mobile phones, paging systems, or maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act [ 35 ILCS 638 ]. (Section 2(n) of the Act)
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