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VoIP Reseller Tax Variables - Illinois (2026)
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FEDERAL FEES (Recoverable)
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Tax/Fee NameRate/AmountTypeNotes
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Federal USF Rate (1Q 2026)37.60%% of InterstateUpdate quarterly from FCC Public Notices
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Safe Harbor % (Interstate)64.90%Multiplier
Default assumption - 64.9% of revenue is interstate
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FCC Regulatory Fee0.40%% of InterstateAnnual fee (~0.4% of interstate revenue)
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ILLINOIS STATE TAXES (Pass-Through)
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Tax/Fee NameRate/AmountTypeNotes
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IL Telecom Excise Tax8.65%% of GrossState tax - Increased to 8.65% July 2025
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IL Infrastructure Maintenance Fee0.50%% of GrossState infrastructure fee
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Municipal Tax (Fairbury/Pontiac)6.00%% of GrossMax 6% - Varies by municipality
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Municipal Tax (Unincorporated)0.00%% of GrossRural areas outside city limits
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E911 Surcharge (Non-Chicago)$2.50$ Per LineNEW RATE Jan 2026 - Was $1.50
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IL ITAC Assessment2.00%$ Per LineHearing impaired fund
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YOUR COST RECOVERY FEES (Revenue to You)
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Tax/Fee NameRate/AmountTypeNotes
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Regulatory Compliance Fee$1.99$ Per AccountYOUR PROFIT - Covers compliance costs
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Estimated Cost from Atheral$12.00$ Per LineYour wholesale cost per seat
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TAX TYPE LEGEND
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PASS-THROUGH
You collect exact amount and remit 100% to government
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RECOVERABLE
Fees charged TO you - recover from customers
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REVENUE
Your fee to cover compliance costs - this is PROFIT
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