35 ILCS 105/3-65

(35 ILCS 105/3-65) (from Ch. 120, par. 439.3-65)

Sec. 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 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.

(Source: P.A. 91-51, eff. 6-30-99.)