Ill. Admin. Code tit. 86, § 105.330 – Who Does Not Need to Apply | Midpage
§ 105.330
Ill. Admin. Code tit. 86, § 105.330
Who Does Not Need to Apply
AUTHORITY: Implementing and authorized by the Illinois Income Tax Act [35 ILCS 5] and Section 39c-1a of the Civil Administrative Code of Illinois [20 ILCS 2505/39c-1a].DEPARTMENT OF REVENUE
a) Equipment manufacturers or software firms that provide products that are not used exclusively for electronic filing (e.g., someone who provides a 3780 protocol converter, a modem manufacturer, a PC manufacturer, etc.) do not need to apply.
b) Telecommunication networks that do not provide a product exclusively used for electronic filing do not need to apply.