ILCS » Chapter 35 · Act 630
Illinois Compiled Statutes

35 ILCS 630/3 (2026)

Tax imposed; intrastate telecommunications

✓ current as of May 2026
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(35 ILCS 630/3) (from Ch. 120, par. 2003)
    Sec. 3. Tax imposed; intrastate telecommunications.
    (a) Until December 31, 1997, a tax is imposed upon the act or privilege of originating or receiving intrastate telecommunications by a person in this State at the rate of 5% of the gross charge for such telecommunications purchased at retail from a retailer by such person.
    (b) Beginning January 1, 1998 and through June 30, 2025, a tax is imposed upon the act or privilege of originating in this State or receiving in this State intrastate telecommunications by a person in this State at the rate of 7% of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on the act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the State.
    (c) Beginning July 1, 2025, a tax is imposed upon the act or privilege of originating in this State or receiving in this State intrastate telecommunications by a person in this State at the rate of 8.65% of the gross charge for such telecommunications purchased at retail from a retailer by that person. However, the tax is not imposed on the act or privilege to the extent the act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the State. The 1.65% increase in the rate from 7% to 8.65% under this amendatory Act of the 104th General Assembly shall be designated as the statewide 9-8-8 surcharge and is established to support and enhance the 9-8-8 Suicide and Crisis Lifeline in compliance with the National Suicide Hotline Designation Act of 2020 as codified in 47 U.S.C. 251 and 251a.
    (d) Beginning January 1, 2001, prepaid telephone calling arrangements shall not be considered telecommunications subject to the tax imposed under this Act.
(Source: P.A. 104-6, eff. 6-16-25.)

    
Notes of Decisions
Cited in 4 cases, 1996–1998 · leading case: Arenson v. Dep't of Revenue, 664 N.E.2d 1083 (Ill. App. Ct. 1996).
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Arenson v. Dep't of Revenue, 664 N.E.2d 1083 (Ill. App. Ct. 1996). · cites it 4× “) 35 ILCS 630/3 (West 1994). A separate section of the Act uses similar language to impose a 5% tax on interstate communications.”
Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 676 N.E.2d 1016 (Ill. App. Ct. 1997). · cites it 3× “) 35 ILCS 630/3 (West 1992). Section 5 of the Telecommunications Act provides in part that the retailer shall collect the tax from the taxpayer and remit it to the Department and the tax constitutes a debt the retailer owes to the State.”
Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 702 N.E.2d 529 (Ill. 1998). “” 35 ILCS 630/3 (West 1992). The taxpayer under the Act is the person originating or receiving telecommunications.”
Gem Elec. v. Dept. of Revenue (Ill. 1998). “” 35 ILCS 630/3 (West 1992). The taxpayer under the Act is the person originating or receiving telecommunications.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.