(35 ILCS 105/3-60)
(from Ch. 120, par. 439.3-60)
Rolling stock exemption.
Except as provided in Section 3-61 of
this Act, the rolling
applies to rolling stock used by an
interstate carrier for hire, even just between points in Illinois, if
the rolling stock transports, for hire, persons whose
journeys or property whose shipments originate or terminate outside Illinois.
(Source: P.A. 93-23, eff. 6-20-03.)