(35 ILCS 110/3-60)
(from Ch. 120, par. 439.33-60)
Property acquired by nonresident.
The tax imposed by
this Act does not apply to the use, in this State,
of property that is acquired outside this State by a nonresident
individual who then brings the property to this State for use here and
who has used the property outside this State for at least 3 months
before bringing the property to this State.
Where a business that is not operated in Illinois, but is operated
in another state, is moved to Illinois or opens up an office,
plant, or other business facility in Illinois, that business shall not be
taxed on its use, in Illinois, of used property that the business
bought outside Illinois and used outside Illinois in the operation of
the business for at least 3 months before moving the used property to
Illinois for use in this State.
(Source: P.A. 91-51, eff. 6-30-99.)