Bill Text: IL HB4669 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Retailers' Occupation Tax Act. Provides that the term "prepaid telephone calling arrangements" includes only telephone or telecommunications services obtained through the purchase of a prepaid phone, calling card, or other item of tangible personal property. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-02-18 - Referred to Rules Committee [HB4669 Detail]

Download: Illinois-2019-HB4669-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB4669 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
35 ILCS 120/2-27
Amends the Retailers' Occupation Tax Act. Provides that the term "prepaid telephone calling arrangements" includes only telephone or telecommunications services obtained through the purchase of a prepaid phone, calling card, or other item of tangible personal property. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Retailers' Occupation Tax Act is amended by
changing Section 2-27 as follows:
(35 ILCS 120/2-27)
Sec. 2-27. Prepaid telephone calling arrangements.
"Prepaid telephone calling arrangements" mean the right to
exclusively purchase telephone or telecommunications services
that must be paid for in advance and enable the origination of
one or more intrastate, interstate, or international telephone
calls or other telecommunications using an access number, an
authorization code, or both, whether manually or
electronically dialed, for which payment to a retailer must be
made in advance, provided that (i) , unless recharged, no
further service is provided once that prepaid amount of service
has been consumed and (ii) the telephone or telecommunications
services included in such arrangement are obtained through the
purchase of a prepaid phone, calling card, or other item of
tangible personal property. Prepaid telephone calling
arrangements include the recharge of a prepaid calling
arrangement. For purposes of this Section, "recharge" means the
purchase of additional prepaid telephone or telecommunications

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services whether or not the purchaser acquires a different
access number or authorization code. For purposes of this
Section, "telecommunications" means that term as defined in
Section 2 of the Telecommunications Excise Tax Act. "Prepaid
telephone calling arrangement" does not include an arrangement
whereby the service provider reflects the amount of the
purchase as a credit on an account for a customer under an
existing subscription plan, nor does it include recharging that
is not obtained through the purchase of a prepaid phone,
calling card, or other item of tangible personal property.
(Source: P.A. 91-870, eff. 6-22-00.)
Section 99. Effective date. This Act takes effect upon
becoming law.