Illinois Compiled Statutes (Tax)
35 ILCS 640/2-5
Multistate exemption
Official textilga.gov
Sec. 2-5. Multistate exemption. To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax imposed by this Law, to the extent of the amount of the tax properly due and paid in the other state. (Source: P.A. 90-561, eff. 8-1-98.)
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Nearby sections (25 sections)
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- 405/14 · Statute of limitations; claims for refund
- 405/15 · Circuit court jurisdiction and venue
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- 405/17 · Agreements with other states for payment of tax imposed by…
- 405/18 · Effective dates
- 640/2-1 · Short title
- 640/2-2 · Findings and intent
- 640/2-3 · Definitions
- 640/2-4 · Tax imposed
- 640/2-5 · Multistate exemption
- 640/2-6 · Sunset of exemptions, credits and deductions
- 640/2-7 · Collection of electricity excise tax
- 640/2-7.5 · Registration of delivering suppliers
- 640/2-7.6 · Revocation of certificate of registration
- 640/2-8 · Tax collected as debt owed to State
- 640/2-9 · Return and payment of tax by delivering supplier
- 640/2-10 · Election and registration to be self-assessing purchaser
- 640/2-10.5 · (Repealed)
- 640/2-10.6 · Revocation of certificate of registration
- 640/2-11 · Direct return and payment by self-assessing purchaser
- 640/2-12 · Applicability of Retailers' Occupation Tax Act, Public…
- 640/2-13 · Inspection of books and records