ILCS » Chapter 35 · Act 630
Illinois Compiled Statutes

35 ILCS 630/5 (2026)

Any retailer maintaining a place of business in this State shall collect and remit to the Department the tax imposed by this Act

✓ current as of May 2026
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(35 ILCS 630/5) (from Ch. 120, par. 2005)
    Sec. 5. Any retailer maintaining a place of business in this State shall collect and remit to the Department the tax imposed by this Act. Any such retailer shall be liable for the tax whether or not the tax has been collected by the retailer. To the extent that a retailer required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the Department. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications in this State, when sold for use, in the manner prescribed by the Department. Whenever possible, the tax imposed by this Article shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications. The tax imposed by this Article shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.
(Source: P.A. 91-203, eff. 7-20-99.)

    
Notes of Decisions
Cited in 3 cases, 1997–1998 · leading case: Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 702 N.E.2d 529 (Ill. 1998).
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Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 702 N.E.2d 529 (Ill. 1998). “35 ILCS 630/5 (West 1992). Gem’s contested liability is for failing to collect and remit the tax due as a retailer under the Act.”
Gem Elec. of Monmouth, Inc. v. Dep't of Revenue, 676 N.E.2d 1016 (Ill. App. Ct. 1997). “35 ILCS 630/5 (West 1992). Gem relies on Arenson v.”
Gem Elec. v. Dept. of Revenue (Ill. 1998). “35 ILCS 630/5 (West 1992). Gem's contested liability is for failing to collect and remit the tax due as a retailer under the Act.”
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