Illinois Statutes

§ 2-60 — Interstate commerce exemption

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 120/ Retailers' Occupation Tax Act.
No tax is imposed under this Act upon the privilege of engaging in a business in interstate commerce or otherwise, when the business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State.

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Legislative History

(Source: P.A. 91-51, eff. 6-30-99.)

Nearby Sections

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