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35 ILCS 640/2-5

Multistate exemption

Known as the Electricity Excise Tax Law

The act spans §§ 35-640-2-1 to 35-640-2-9 (21 sections).

P.A. 90-561, eff. 8-1-98.

To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax imposed by this Law, to the extent of the amount of the tax properly due and paid in the other state.

Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.