Illinois HB 3480: TAX-TELECOM SERVICES

Bill Text

• 

 Illinois General Assembly - Full Text of HB3480 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

 Select Language

 × 

 The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

 Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

 The English language version is always the official and authoritative version of this website.

 NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

 Choose Language 

 English 

 Afrikaans 

 Albanian 

 Arabic 

 Armenian 

 Azerbaijani 

 Basque 

 Bengali 

 Bosnian 

 Catalan 

 Croatian 

 Czech 

 Danish 

 Dutch 

 Esperanto 

 Estonian 

 Filipino 

 Finnish 

 French 

 Galician 

 Georgian 

 German 

 Greek 

 Gujarati 

 Haitian Creole 

 Hausa 

 Hawaiian 

 Hebrew 

 Hindi 

 Hungarian 

 Icelandic 

 Indonesian 

 Interlingua 

 Interlingue 

 Inuktitut 

 Irish 

 Italian 

 Japanese 

 Javanese 

 Kannada 

 Khmer 

 Korean 

 Latin 

 Latvian 

 Lithuanian 

 Luxembourgish 

 Macedonian 

 Malagasy 

 Malayalam 

 Maltese 

 Maori 

 Marathi 

 Myanmar 

 Nepali 

 Norwegian 

 Odia 

 Pashto 

 Punjabi 

 Romanian 

 Russian 

 Samoan 

 Sango 

 Sanskrit 

 Sardinian 

 Sindhi 

 Sinhala 

 Slovak 

 Slovenian 

 Somali 

 Southern Sotho 

 Spanish 

 Sundanese 

 Swahili 

 Swedish 

 Tamil 

 Telugu 

 Thai 

 Tigrinya 

 Tonga 

 Turkish 

 Ukrainian 

 Urdu 

 Vietnamese 

 Welsh 

 Xhosa 

 Yiddish 

 Yoruba 

 Zulu 

 Powered by Translate 

 Close 

 Illinois General Assembly

 Top Navigation Bar

 Translate 

 Learn 

 Select General Assembly 

 Search the 104th General Assembly 

 Enter search terms for legislation, members, committees, or schedules. 

 ILGA.GOV 

• 

• 

 LEGISLATION & LAWS 

• Bills & Resolutions 

• Public Acts 

• Illinois Compiled Statutes 

• Illinois Constitution 

• Search Legislation 

• Glossary 

• Guide 

• 

 Reports & Inquiry 

• Legislative Reports 

• Special Reports 

• FTP Site 

• Legislator Lookup 

• Capitol Complex Phone Numbers 

• 

 Rules & Regulations 

• Illinois Register 

• Administrative Rules 

• 

 Senate 

• 
 Members 

• Schedules 

• Committees 

• 

 Request for Remote Testimony 

• Journals 

• Transcripts 

• Rules 

• Audio/Video 

• FOIA Information 

• Senate Employment Opportunities 

• Media Guidelines 

• 

 House 

• 
 Members 

• Schedules 

• Committees 

• 

 Submit testimony for House Committees 

• Journals 

• Transcripts 

• Rules 

• Audio/Video 

• FOIA Information 

• House Employment Opportunities 

• Log In 

 Mobile Top Bar

 Search the 104th General Assembly 

 Enter keywords to search the Illinois General Assembly website. 

 Full Text of HB3480

• Home 

• Legislation 

• Full Text 

 HB3480 - 104th General Assembly 

• 
 Bill Status 

• 
 Full Text 

• 
 Votes 

• 
 Witness Slips 

 Select Menu 

 Bill Status 
 Full Text 
 Votes 
 Witness Slips 
 Printer Friendly Version 

 Introduced 

 Printer Friendly Version 

 Introduced 

 Open PDF 

104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB3480

Introduced 2/18/2025, by Rep. Will Guzzardi 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/3 from Ch. 120, par. 439.3

35 ILCS 105/3-27

35 ILCS 110/3 from Ch. 120, par. 439.33

35 ILCS 110/3-27

35 ILCS 115/3 from Ch. 120, par. 439.103

35 ILCS 115/3-27

35 ILCS 120/2

35 ILCS 120/2-27

35 ILCS 630/2 from Ch. 120, par. 2002

 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. 

LRB104 11072 HLH 21154 b

A BILL FOR

HB3480LRB104 11072 HLH 21154 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Sections 

53 and 3-27 as follows:

6 (35 ILCS 105/3) (from Ch. 120, par