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
Official textilga.gov
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: view the official text
Nearby sections (25 sections)
- 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…
- 105/9 · Sec. 9
- 105/10 · Except as to motor vehicles, aircraft, watercraft, and…
- 105/10.5 · Individual use tax amnesty
- 105/10a · Notwithstanding any other provision to the contrary, any…
- 105/11 · Every retailer required or authorized to collect taxes…
- 105/12 · Applicability of Retailers' Occupation Tax Act and Uniform…
- 105/12a · Any non-resident of this State who accepts the privilege…
- 105/12b · The Illinois Administrative Procedure Act is hereby expressly…