35 ILCS 120/2-60

Current through Public Acts 103-1 through 103-587, 103-589, and 103-590
Section 35 ILCS 120/2-60 - Interstate commerce exemption

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.

35 ILCS 120/2-60

P.A. 91-51, eff. 6/30/1999.