Illinois · Through at least Public Act 104-790

35 ILCS 115/4

Where this section sits in the code

CHAPTER 35 REVENUE
Service Occupation Tax Act.

Evidence that tangible personal property was sold by any supplier 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 the purpose of resale as an incident to a sale of service taxable under this Act.

Collected 2026-09-15T04:46:20Z. Source file · JSON

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