Illinois Compiled Statutes (Tax)
35 ILCS 120/2-60
Interstate commerce exemption
Official textilga.gov
Sec. 2-60. 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.)
Source: view the official text
Nearby sections (25 sections)
- 120/2-22 · Certification of airport-related purpose
- 120/2-25 · Computer software
- 120/2-27 · Prepaid telephone calling arrangements
- 120/2-29 · Quantum computing campus building materials exemption
- 120/2-30 · Graphic arts production
- 120/2-35 · Production agriculture
- 120/2-40 · Purchaser refunds
- 120/2-45 · Manufacturing and assembly exemption
- 120/2-50 · Rolling stock exemption
- 120/2-51 · Motor vehicles; trailers; use as rolling stock definition
- 120/2-54 · Building materials exemption; River Edge Redevelopment Zones
- 120/2-55 · Serviceman transfer
- 120/2-60 · Interstate commerce exemption
- 120/2-65 · Liability because of amendatory Act
- 120/2-70 · Sunset of exemptions, credits, and deductions
- 120/2a · Registration of retailers
- 120/2b · The Department may, after notice and a hearing as provided…
- 120/2c · Resales of tangible personal property
- 120/2d · Tax prepayment by motor fuel retailer
- 120/2e · Every such distributor or supplier shall deliver a statement…
- 120/2f · Resellers of motor fuel shall file a return by the 20th of the…
- 120/2g · Sec. 2g
- 120/2h · Sec. 2h
- 120/2i · Notwithstanding any other provision to the contrary, any…
- 120/2j · Sorbent purchasing reports