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Todd M. Rowe, Partner Cybersecurity & Data Privacy Team 300 S Wacker Drive, Suite 1050 Chicago, IL 60606 trowe@constangy.com Mobile: 312.520.2521November 20, 2023 VIA ONLINE SUBMISSION Attorney General

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What is mobile 312?

Mobile 312 refers to a specific tax form used in certain jurisdictions for reporting transactions or income related to mobile commerce or mobile services.

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The purpose of mobile 312 is to collect information on income from mobile commerce activities to ensure proper tax assessment and compliance with fiscal regulations.

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Information that must be reported on mobile 312 generally includes identification details of the filer, total income from mobile services, deductibles, and relevant transaction data as specified by the tax authority.

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