Sec. 3-45. Interstate commerce exemption.
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/il/chapter-35/act-115/3-45A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.