35 ILCS 120/2-60

35 ILCS 120/2-60
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(35 ILCS 120/2-60) (from Ch. 120, par. 441-60) 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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026

Starting a business in Illinois? Illinois LLC guide: costs and requirements