HB6259 Summary

• Amends the Use Tax Act, Service Use Tax Act, and Retailers' Occupation Tax Act to exclude consideration paid by third-party cellular service providers from "selling price" and "gross receipts" calculations for cellular telephone and wireless cellular device sales.

• Defines "wireless cellular device" as any wireless communication device providing voice or data communication between 2 or more parties, including text messaging devices and other message or electronic data transmission devices.

• Applies the exemption uniformly across all three tax acts to prevent double taxation when cellular service providers subsidize device purchases.

• Takes effect immediately upon becoming law.