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Illinois Statutes Chapter 35. Revenue § 105/3-65. R.O.T. nontaxability

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 3-65. R.O.T. nontaxability. If the seller of tangible personal property for use would not be taxable under the Retailers' Occupation Tax Act  1 despite all elements of the sale occurring in Illinois, then the tax imposed by this Act does not apply to the use of the tangible personal property in this State.

1 35 ILCS 120/1 et seq.
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Cite this article: FindLaw.com - Illinois Statutes Chapter 35. Revenue § 105/3-65. R.O.T. nontaxability - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-105-3-65/

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