35 ILCS 110/4
Evidence that 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 property was sold for use in this State
Sec. 4. Evidence that 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 property was sold for use in this State. (Source: Laws 1961, p. 1757.)
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Nearby sections (25 sections)
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- 110/3-55 · S
- 110/3-60 · Property acquired by nonresident
- 110/3-65 · Liability because of amendatory Act
- 110/3-70 · Manufacturer's Purchase Credit
- 110/3-72 · Sustainable Aviation Fuel Purchase Credit
- 110/3-75 · Sunset of exemptions, credits, and deductions
- 110/3a · The tax imposed by this Act may be stated as a distinct item…
- 110/3c · For purposes of this Act, a corporation, limited liability…
- 110/3d · (1) Except as provided in paragraph (2) of this Section, the…
- 110/4 · Evidence that property was sold by any person for delivery to a…
- 110/5 · Every serviceman maintaining a place of business in this State…
- 110/6 · A serviceman maintaining a place of business in this State, if…
- 110/7 · The Department may, in its discretion, upon application,…
- 110/7a · It is unlawful for any serviceman to advertise or hold out or…
- 110/8 · Any serviceman required to collect the tax imposed by this Act…
- 110/9 · Sec. 9
- 110/10 · Where property is acquired as an incident to the purchase of a…
- 110/10a · Notwithstanding any other provision to the contrary, any…
- 110/11 · Every serviceman required or authorized to collect taxes…
- 110/12 · Applicability of Retailers' Occupation Tax Act and Uniform…
- 110/13 · Any non-resident of this State who accepts the privilege…
- 110/14 · Whenever any serviceman not maintaining a place of business in…