Illinois Compiled Statutes (Tax)
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.)
Source: official text