35 ILCS 120/2-60

(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.)