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.
35 ILCS 105/3-65
R.O.T
Known as the Use Tax Act
The act spans §§ 35-105-1 to 35-105-9 (66 sections).
P.A. 91-51, eff. 6-30-99.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.