Illinois Compiled Statutes (Tax)
35 ILCS 115/3-45
Interstate commerce exemption
Official textilga.gov
Sec. 3-45. Interstate commerce exemption. No tax is imposed under this Act upon the privilege of engaging in a business in interstate commerce or otherwise when the business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State. (Source: P.A. 91-51, eff. 6-30-99.)
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Nearby sections (25 sections)
- 115/3-5 · Exemptions
- 115/3-5.5 · Food and drugs sold by not-for-profit organizations;…
- 115/3-7 · Aggregate manufacturing exemption
- 115/3-8 · Sec. 3-8
- 115/3-10 · Rate of tax
- 115/3-15 · Photoprocessing
- 115/3-20 · Bullion
- 115/3-25 · Computer software
- 115/3-27 · Prepaid telephone calling arrangements
- 115/3-30 · Graphic arts production
- 115/3-35 · Production agriculture
- 115/3-40 · Collection
- 115/3-45 · Interstate commerce exemption
- 115/3-50 · Liability because of amendatory Act
- 115/3-55 · Sunset of exemptions, credits, and deductions
- 115/4 · Evidence that tangible personal property was sold by any…
- 115/5 · Every supplier maintaining a place of business in this State…
- 115/6 · Any supplier maintaining a place of business in this State, if…
- 115/7 · It is unlawful for any supplier to advertise or hold out or…
- 115/8 · The tax herein required to be collected by any supplier…
- 115/9 · Sec. 9
- 115/10a · Notwithstanding any other provision to the contrary, any…
- 115/11 · Every supplier required or authorized to collect taxes…
- 115/12 · Sec. 12
- 115/13 · Any person (resident or non-resident) who incurs tax liability…