(35 ILCS 638/60)
    Sec. 60. Determination by taxing jurisdiction or State concerning place of primary use; notice to home service provider. A taxing jurisdiction or the State, on behalf of any taxing jurisdiction or taxing jurisdictions within this State, may:
    (a) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in this Act and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination if:
        (1) the taxing jurisdiction obtains the consent of all affected taxing jurisdictions
    
within the State before giving the notice of determination (if the taxing jurisdiction making the determination is not the State); and
        (2) before the taxing jurisdiction gives the notice of determination, the customer is
    
given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the address is the customer's place of primary use.
    (b) determine that the assignment of a taxing jurisdiction by a home service provider under Section 40 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination if:
        (1) the taxing jurisdiction obtains the consent of all affected taxing jurisdictions
    
within the State before giving the notice of determination (if the taxing jurisdiction making the determination is not the State); and
        (2) the home service provider is given an opportunity to demonstrate in accordance with
    
applicable State or local tax, charge, or fee administrative procedures that the assignment reflects the correct taxing jurisdiction.
(Source: P.A. 92-474, eff. 8-1-02.)