Illinois Statutes
§ 2-60 — Interstate commerce exemption
Illinois § 2-60
This text of Illinois § 2-60 (Interstate commerce exemption) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 2-60 (2026).
Text
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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Bluebook (online)
Illinois § 2-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/2-60.