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.
35 ILCS 115/3-45
Interstate commerce exemption
Known as the Service Occupation Tax Act
The act spans §§ 35-115-1 to 35-115-9 (42 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.