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Telecommunications Infrastructure Maintenance Fees

Statutory Reference

Electronic Services

Definition

Telecommunications infrastructure maintenance fees (TIMFs) are imposed on persons in the business of transmitting, supplying, or furnishing telecommunications and all associated services in Illinois for compensation (i.e., telecommunications retailers).

Tax Rate

Use the “Tax Rate Database” to determine the rate.

Form/Filing & Payment Requirements

The RT-10 is due either monthly or quarterly, based on the taxpayer’s average monthly liability. The department determines how often a return must be filed.

Form RT-10-X, Amended Telecommunications Infrastructure Maintenance Fees Return

Create your own forms

Allowable Deductions and Nontaxable Sales

The following types of telecommunications and associated services are exempt:

Prepaid telephone calling arrangements (prepaid calling cards) are not subject to Telecommunications Infrastructure Maintenance Fee but are subject to sales tax.

Questions?