Illinois Tax Changes - October 2024
Week Of 09.30.2024
The Illinois Department of Revenue has released a bulletin outlining changes to the Simplified Municipal Telecommunications Tax Rate effective January 1, 2025.
This bulletin details the municipalities that are imposing a simplified municipal telecommunications tax or changing their rate.
Illinois Prepaid Wireless E911 Surcharge Rate Increase in Chicago
Effective November 1, 2024, and until July 1, 2029, the prepaid wireless E911 surcharge rate in Chicago will increase from 0% to 9%. This change is due to an amendment to the Prepaid Wireless 9-1-1 Surcharge Act, restoring Chicago's authority to impose a 9% surcharge rate for transactions within the city.
The Illinois Department of Revenue (IDOR) has issued an informational bulletin to all retailers and service persons filing Form ST-1 (Sales and Use Tax and E911 Surcharge Return) who make sales of prepaid wireless telecommunications services from locations in Chicago. This bulletin supersedes, in part, Illinois Dept. of Rev. Info. Bulletin No. FY 2025-02, 08/01/2024. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-05, 09/01/2024).
Outside of Chicago, the E911 surcharge rate remains at 3%.
Key Points:
- Surcharge Rate: Chicago: 9%; Outside Chicago: 3%
- Effective Date: November 1, 2024
- Expiration Date: July 1, 2029
- Relevant Form: Form ST-1 (Sales and Use Tax and E911 Surcharge Return)
Week Of 09.30.2024
Illinois Business Tax Rates—Illinois simplified municipal telecommunications tax rate changes.
The Illinois Department of Revenue issued an informational bulletin detailing the municipalities that are imposing a simplified municipal telecommunications tax, or changing their rate, effective January 1, 2025. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-07, 10/01/2024.)
Illinois Public Utilities Tax—Illinois simplified municipal telecommunications tax rate changes.
The Illinois Department of Revenue issued an informational bulletin detailing the municipalities that are imposing a simplified municipal telecommunications tax, or changing their rate, effective January 1, 2025. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-07, 10/01/2024.)
Illinois Business Tax Rates—Prepaid wireless E911 surcharge rate increasing in Chicago, Illinois.
The Illinois Department of Revenue issued an informational bulletin to all retailers and service persons filing Form ST-1 (Sales and Use Tax and E911 Surcharge Return), and making sales of prepaid wireless telecommunications services from locations in Chicago. Effective November 1, 2024, and until July 1, 2029, the prepaid wireless E911 surcharge rate imposed in Chicago will increase from 0% to 9%. The rate change is a result of an amendment to the Prepaid Wireless 9-1-1 Surcharge Act to reestablish Chicago's authority to impose a 9% surcharge rate for Chicago transactions. The E911 surcharge rate outside of Chicago remains at 3%. This bulletin supersedes, in part, Illinois Dept. of Rev. Info. Bulletin No. FY 2025-02, 08/01/2024. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-05, 09/01/2024.)
Illinois Public Utilities Tax—Prepaid wireless E911 surcharge rate increasing in Chicago, Illinois.
The Illinois Department of Revenue issued an informational bulletin to all retailers and service persons filing Form ST-1 (Sales and Use Tax and E911 Surcharge Return), and making sales of prepaid wireless telecommunications services from locations in Chicago. Effective November 1, 2024, and until July 1, 2029, the prepaid wireless E911 surcharge rate imposed in Chicago will increase from 0% to 9%. The rate change is a result of an amendment to the Prepaid Wireless 9-1-1 Surcharge Act to reestablish Chicago's authority to impose a 9% surcharge rate for Chicago transactions. The E911 surcharge rate outside of Chicago remains at 3%. This bulletin supersedes, in part, Illinois Dept. of Rev. Info. Bulletin No. FY 2025-02, 08/01/2024. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-05, 09/01/2024.)
Week Of 09.30.2024
Illinois Business Tax Rates—Illinois simplified municipal telecommunications tax rate changes.
The Illinois Department of Revenue issued an informational bulletin detailing the municipalities that are imposing a simplified municipal telecommunications tax, or changing their rate, effective January 1, 2025. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-07, 10/01/2024.)
Illinois Public Utilities Tax—Illinois simplified municipal telecommunications tax rate changes.
The Illinois Department of Revenue issued an informational bulletin detailing the municipalities that are imposing a simplified municipal telecommunications tax, or changing their rate, effective January 1, 2025. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-07, 10/01/2024.)
Illinois Business Tax Rates—Prepaid wireless E911 surcharge rate increasing in Chicago, Illinois.
The Illinois Department of Revenue issued an informational bulletin to all retailers and service persons filing Form ST-1 (Sales and Use Tax and E911 Surcharge Return), and making sales of prepaid wireless telecommunications services from locations in Chicago. Effective November 1, 2024, and until July 1, 2029, the prepaid wireless E911 surcharge rate imposed in Chicago will increase from 0% to 9%. The rate change is a result of an amendment to the Prepaid Wireless 9-1-1 Surcharge Act to reestablish Chicago's authority to impose a 9% surcharge rate for Chicago transactions. The E911 surcharge rate outside of Chicago remains at 3%. This bulletin supersedes, in part, Illinois Dept. of Rev. Info. Bulletin No. FY 2025-02, 08/01/2024. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-05, 09/01/2024.)
Illinois Public Utilities Tax—Prepaid wireless E911 surcharge rate increasing in Chicago, Illinois.
The Illinois Department of Revenue issued an informational bulletin to all retailers and service persons filing Form ST-1 (Sales and Use Tax and E911 Surcharge Return), and making sales of prepaid wireless telecommunications services from locations in Chicago. Effective November 1, 2024, and until July 1, 2029, the prepaid wireless E911 surcharge rate imposed in Chicago will increase from 0% to 9%. The rate change is a result of an amendment to the Prepaid Wireless 9-1-1 Surcharge Act to reestablish Chicago's authority to impose a 9% surcharge rate for Chicago transactions. The E911 surcharge rate outside of Chicago remains at 3%. This bulletin supersedes, in part, Illinois Dept. of Rev. Info. Bulletin No. FY 2025-02, 08/01/2024. (Illinois Dept. of Rev. Info. Bulletin No. FY 2025-05, 09/01/2024.)