GroundRules
35 ILCS 105/3-65
Where this section sits in the code
- CHAPTER 35 REVENUE
- Use Tax Act.
R.O.T. 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.
Collected 2026-09-15T04:46:20Z. Source file · JSON