(8) Gross receipts from the sale of transportation
services by a common or contract carrier, in proportion to
the mileage traveled by the carrier during the taxable year
on roadways, waterways, airways, and railways in this State
to the mileage traveled by the carrier during the taxable
year on roadways, waterways, airways, and railways
Using one definition of Common Carrier this would even include airlines I think. But regardless just using a 'trucking' definition this in some ways is going to be an accounting nightmare, let's say I ship something from Davenport, IA to Gary IN is the 'mileage traveled' based as the crow flies or actual road miles?
What if I am shipping between two points outside Illinois but the item goes into a hub within Illinois? Is the shipper then liable for tax?
We also have this on page 10 at line 8
Gross receipts from the sale of telecommunications, broadcast, internet, or cable services, if the location of the equipment at which the services are received by the purchaser is located in this State.
So the state is going to tax satellite radio and television (or the gross receipts of the same).