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Simplified Municipal Telecommunications Tax

Statutory Reference

Electronic Services

Definition

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

Municipalities with a population of 500,000 or less who impose 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.