(35 ILCS 120/2-60)
(from Ch. 120, par. 441-60)
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.)