Illinois Statutes

§ 2c

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 105/ Use Tax Act.
For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; licensed day care centers as defined in Section 2.09 of the Child Care Act of 1969 which are operated by a not for profit corporation, society, association, foundation, institution or organization; vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks durati

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Legislative History

(Source: P.A. 88-480.)
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