Illinois Statutes
§ 3-65 — R.O.T
Illinois § 3-65
This text of Illinois § 3-65 (R.O.T) 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. 3-65 (2026).
Text
nontaxability. If the seller of tangible personal property for use would not be taxable under the Retailers' Occupation Tax Act despite all elements of the sale occurring in Illinois, then the tax imposed by this Act does not apply to the use of the tangible personal property in this State.
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Legislative History
(Source: P.A. 91-51, eff. 6-30-99 .)
Nearby Sections
15
§ 3
Tax imposed§ 3-1
Short title§ 3-10
Definitions§ 3-10.5
§ 3-10.5§ 3-12
Appeal options§ 3-15
§ 3-15§ 3-1A
§ 3-1A§ 3-2
§ 3-2§ 3-20
§ 3-20§ 3-25
Powers§ 3-35
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Bluebook (online)
Illinois § 3-65, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/3-65.