Illinois Compiled Statutes 35 ILCS 110 Service Use Tax Act. Section 4

    (35 ILCS 110/4) (from Ch. 120, par. 439.34)

    Sec. 4. Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State.

(Source: Laws 1961, p. 1757.)

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Last modified: February 18, 2015