"Research and development" does not include manufacturing quality control, any product testing by consumers, market research, sales promotion, sales service, or other non-technological activities or technical services.
35 ILCS 505/1.29
"Research and development" means basic and applied research in the engineering, designing, development, or testing of prototypes or new products
Known as the Motor Fuel Tax Law
The act spans §§ 35-505-1 to 35-505-8b (85 sections).
P.A. 92-30, eff. 7-1-01.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.