The provision of satellite transmission services in Illinois is not subject to telecommunications excise tax.

The Court found that the service provider was merely a middleman enabling its customers to transmit information and did not originate, modify, or terminate and of the communications. (Spacecom Systems, Inc., Illinois Circuit Court, Cook County v Illinois Department of Revenue No. 95 CH 00180, March 13, 2000)

Posted on June 15, 2000