IL SB1743

Effective January 1, 2005, "selling price" and "gross receipts" for cellular telephones and other wireless cellular devices do not include consideration paid by third-party cellular service providers.

Defines "wireless cellular device" as any wireless communication device providing voice or data communication between 2 or more parties, including text messaging devices and devices that send or receive messages or electronic data.

Applies the exclusion of third-party cellular service provider payments to the Use Tax Act, Service Use Tax Act, and Retailers' Occupation Tax Act.

Clarifies that nexus standards for retailers and servicemen maintain existing thresholds, including $10,000 in cumulative gross receipts from referred customers over 4 quarterly periods for affiliate nexus provisions.