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Illinois · Through at least Public Act 104-790

35 ILCS 638/45: Termination of safe harbor.

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Where this section sits in the code
  1. CHAPTER 35 REVENUE
  2. Mobile Telecommunications Sourcing Conformity Act.

Section 40 applies to a home service provider that is in compliance with the requirements of Section 40 until the later of:

(1) Eighteen months after the nationwide standard numeric code described in Section 25 has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or

(2) Six months after the State or a designated database provider in the State provides such database as prescribed in Section 25.

Collected 2026-09-15T04:46:20Z. Source file · JSON

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