Illinois Compiled Statutes 35 ILCS 115 Service Occupation Tax Act. Section 4

    (35 ILCS 115/4) (from Ch. 120, par. 439.104)

    Sec. 4. Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for the purpose of resale as an incident to a sale of service taxable under this Act.

(Source: Laws 1961, p. 1745.)

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Last modified: February 18, 2015