Illinois Statutes
§ 2-60 — Interstate commerce exemption
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
15
§ 2
Definitions§ 2-1
Short title§ 2-10
§ 2-10§ 2-10.5
§ 2-10.5§ 2-12
§ 2-12§ 2-14
§ 2-14§ 2-15
Photoprocessing§ 2-16
Violations§ 2-2
Findings and intent§ 2-20
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