35 ILCS 115/4

Current through Public Act 103-1056
Section 35 ILCS 115/4 - Property sold for purpose of resale

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.

35 ILCS 115/4

Laws 1961, p. 1745.