35 ILCS 173/5-45

Current through Public Act 103-1052
Section 35 ILCS 173/5-45 - Multistate exemption

To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax imposed by this Law, to the extent of the amount of the tax properly due and paid in the other state.

35 ILCS 173/5-45

Added by P.A. 093-0031, § 5-45, eff. 10/1/2003.