Illinois Compiled Statutes
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35 ILCS 110/3-45
(35 ILCS 110/3-45)
(from Ch. 120, par. 439.33-45)
To prevent actual or likely multistate
taxation, the tax imposed by this Act does not apply
to the use of tangible personal property in this State under the following
(a) The use, in this State, of property acquired outside this State
by a nonresident individual and brought into this State by the
individual for his or her own use while temporarily within this State or
while passing through this State.
(b) The use, in this State, of property that is
this State and that is moved into this State for use as rolling stock
moving in interstate commerce.
(c) The use, in this State, of property that is acquired outside
this State and caused to be brought into this State by a person who has
already paid a tax in another state in respect to the sale, purchase, or
use of that property, to the extent of the amount of the tax properly
due and paid in the other state.
(d) The temporary storage, in this State, of property that is
acquired outside this State and that after being brought into
this State and stored here temporarily, is used solely outside this
State or is physically attached to or incorporated into other property
that is used solely outside this State, or is altered by converting,
fabricating, manufacturing, printing, processing, or shaping, and, as
altered, is used solely outside this State.
(e) Beginning July 1, 1999, the use, in this State, of fuel acquired
outside this State and brought into this State in the fuel supply
tanks of locomotives engaged in freight hauling and passenger service for
interstate commerce. This subsection is exempt from the provisions of Section
(f) Beginning on January 1, 2002 and through June 30, 2016, the use of tangible personal property
purchased from an Illinois retailer by a taxpayer engaged in centralized
purchasing activities in Illinois who will, upon receipt of the property in
Illinois, temporarily store the property in Illinois (i) for the purpose of
subsequently transporting it outside this State for use or consumption
thereafter solely outside this State or (ii) for the purpose of being
processed, fabricated, or manufactured into, attached to, or incorporated into
other tangible personal property to be transported outside this State and
thereafter used or consumed solely outside this State. The Director of Revenue
shall, pursuant to rules adopted in accordance with the Illinois Administrative
Procedure Act, issue a permit to any taxpayer in good standing with the
Department who is eligible for the exemption under this subsection (f). The
permit issued under this subsection (f) shall authorize the holder, to the
extent and in the manner specified in the rules adopted under this Act, to
purchase tangible personal property from a retailer exempt from the taxes
imposed by this Act. Taxpayers shall maintain all necessary books and records
to substantiate the use and consumption of all such tangible personal property
outside of the State of Illinois.
(Source: P.A. 97-73, eff. 6-30-11.)