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.
