(35 ILCS 115/3-45)
(from Ch. 120, par. 439.103-45)
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.
(Source: P.A. 91-51, eff. 6-30-99.)