Illinois · Through at least Public Act 104-854

35 ILCS 105/4

Where this section sits in the code

CHAPTER 35 REVENUE
Use Tax Act.

Evidence that tangible personal 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 tangible personal property was sold for use in this State.

Collected 2026-10-27T04:59:35Z. Source file · JSON

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