Illinois Compiled Statutes (Tax)
35 ILCS 105/3-65
Sec. 3-65
Official textilga.gov
Sec. 3-65. R.O.T. nontaxability. If the seller of tangible personal property for use would not be taxable under the Retailers' Occupation Tax Act despite all elements of the sale occurring in Illinois, then the tax imposed by this Act does not apply to the use of the tangible personal property in this State. (Source: P.A. 91-51, eff. 6-30-99 .)
Source: view the official text
Nearby sections (25 sections)
- 105/3-41 · Biodiesel
- 105/3-42 · Biodiesel blend
- 105/3-42.5 · Renewable diesel
- 105/3-43 · Biomass
- 105/3-44 · Majority blended ethanol fuel
- 105/3-44.3 · Mid-range ethanol blend
- 105/3-44.5 · Diesel fuel
- 105/3-45 · Collection
- 105/3-50 · Manufacturing and assembly exemption
- 105/3-55 · Multistate exemption
- 105/3-60 · Rolling stock exemption
- 105/3-61 · Motor vehicles; trailers; use as rolling stock definition
- 105/3-65 · Sec. 3-65
- 105/3-70 · Property acquired by nonresident
- 105/3-75 · Serviceman transfer
- 105/3-80 · Liability because of amendatory Act
- 105/3-85 · Manufacturer's Purchase Credit
- 105/3-87 · Sustainable Aviation Fuel Purchase Credit
- 105/3-90 · Sunset of exemptions, credits, and deductions
- 105/3a · The tax imposed by the Act shall when collected be stated as a…
- 105/4 · Evidence that tangible personal property was sold by any person…
- 105/5 · Except as to motor vehicles and other items of tangible…
- 105/6 · A retailer maintaining a place of business in this State, if…
- 105/7 · It is unlawful for any retailer to advertise or hold out or…
- 105/8 · Any retailer required to collect the tax imposed by this Act…