Tax Imposed on Digital Service Line services

              This is to inform you of the federal Internet Tax Freedom Act Amendments Act of 2007’s preemption becoming ef­fective for Illinois telecommunications.
Are DSL services for internet access taxable in Illinois?
Beginning July 1, 2008, DSL services purchased, used, or sold by a provider of Internet access, to provide Internet access are no longer subject to Illinois telecommunications taxes.
Note: DSL services purchased, used, or sold by a nonprovider of Internet access have never been affected and remain subject to Illinois telecommuni­cations tax.
When do I stop reporting the taxable sales of DSL services?
Stop reporting these sales of service July 1, 2008. Taxable sales of DSL services are reported on
Form RT-2, Telecommunication Tax Return, Line 9; or
Form RT-10, Telecommunications Infrastructure Maintenance Fee Return, Line 8
What if I make an error on my return?
You must file an amended return for all applicable reporting periods. Depending on your tax responsibility, you must file either
Form RT-2 - X, Amended Telecom- munication Tax Return; or
Form RT-10-X, Amended Telecom- munications Infrastructure Mainte- nance Fee Return.
How do I obtain Form RT-2-X or
Form RT-10-X?
Visit our web site at tax.illinois.gov or by using our 24-hourForms Order Line.
Tax imposed on Digital Service Line (DSL) services
To: Providers of DSL services for Internet access
For information
or forms... Call us at:
1 800 732-8866 or
217 782-3336 Call our TDD
(telecommunications device for the deaf) at:
1 800 544-5304 Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044 Visit our web site at: tax.illinois.gov Call our 24-hour
Forms Order Line at:
1 800 356-6302
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
Illinois Department of Revenue
Informational Bulletin
FY 2008-18
June 2008
Brian Hamer
Director of Revenue
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