Evidence that tangible personal property was sold by any supplier 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 the purpose of resale as an incident to a sale of service taxable under this Act

Official textilga.gov

Sec. 4. Evidence that tangible personal property was sold by any supplier 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 the purpose of resale as an incident to a sale of service taxable under this Act. (Source: Laws 1961, p. 1745.)

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Nearby sections (25 sections)

115/3-8 · Sec. 3-8
115/3-10 · Rate of tax
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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…
115/15 · When the amount due is under $300, any person subject to the…
115/15.5 · (Repealed)
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