Illinois Compiled Statutes (Tax)
35 ILCS 105/4 — Evidence that tangible personal property was sold by any person 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 use in this State
Sec. 4. Evidence that tangible personal property was sold by any person 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 use in this State. (Source: Laws 1955, p. 2027.)
Source: official text