- a) Retailers who have paid Telecommunications Excise Tax to a local exchange carrier, or other retailers, on basic line charges or other services, and who have resold those services, may take a direct deduction of such taxes without filing a claim with the Department. Consumers who have paid tax to Illinois and another jurisdiction on a particular call may file a direct claim with the Department.
b) As to any claim for credit or refund filed with the Department on or after each January 1 and July 1, no amounts erroneously paid more than 3 years prior to
such January 1 and July 1, respectively, shall be credited or refunded, except that if both the Department and the taxpayer have agreed to an extension of time to issue a notice of tax liability under this Act, the claim may be filed at any time prior to the expiration of the period agreed upon.
- c) Beginning June 25, 2021, for any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under this Act will expire less than 6 months after the date a taxpayer files the claim for credit or refund, the statute of limitations is automatically extended for 6 months from the date it would have otherwise expired. [35 ILCS 630/10].
- d) The claim must be accompanied by documentation which would include the billing reflecting tax charged to the taxpayer and relating the tax charges to specific calls or transactions.
- e) For example, a corporation might have its service address in Illinois and its billing address in a state which imposes tax based upon its billing address. If the same call is subject to tax in Illinois because it originated in Illinois, and was charged to a service address in Illinois, and is subject to tax in another state because it terminated in the other state, and was billed to a billing address in that other state, a credit is available in Illinois to the extent of the tax imposed by the other state, but not exceeding the tax due on that call in Illinois.
(Source: Amended at 47 Ill. Reg. 5816, effective April 4, 2023)