{"data":{"id":"us-il/35-ilcs-105-4","jurisdiction":"us-il","citation":"35 ILCS 105/4","heading":"","body":"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.","path":["CHAPTER 35 REVENUE","Use Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=579\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"331ce3d0ec9925d6b824a3735e442f8300dedf8710f60d09b38d2d21e1469d9b","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-105-3a","next":"us-il/35-ilcs-105-5"},"notice":"GroundRules: Original legal text. Not legal advice."}