Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State.
35 ILCS 110/4
Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State
Known as the Service Use Tax Act
The act spans §§ 35-110-1 to 35-110-9 (53 sections).
Laws 1961, p. 1757.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.