{"data":{"id":"us-il/35-ilcs-115-3-45","jurisdiction":"us-il","citation":"35 ILCS 115/3-45","heading":"Interstate commerce exemption.","body":"No tax is imposed under this Act upon the privilege of engaging in a business in interstate commerce or otherwise when the business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State.","path":["CHAPTER 35 REVENUE","Service Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=581\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"81a382fbf53d9bad9dd31121961b5875e3bb7e0a569d213951343b994add3a5d","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-115-3-40","next":"us-il/35-ilcs-115-3-50"},"notice":"GroundRules: Original legal text. Not legal advice."}