35 ILCS 115/3-45

35 ILCS 115/3-45
in effect
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(35 ILCS 115/3-45) (from Ch. 120, par. 439.103-45) 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.)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026

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