ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/18 (2026)

If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 105/18) (from Ch. 120, par. 439.18)
    Sec. 18. If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby. In particular, if any provision which exempts or has the effect of exempting some class of users or some kind of use from the tax imposed by this Act should be held to constitute or to result in an invalid classification or to be unconstitutional for some other reason, such provision shall be deemed to be severable, with the remainder of this Act without said provision being held constitutional.
(Source: Laws 1955, p. 2027.)

    
Notes of Decisions
Cited in 2 cases, 2013–2013 · leading case: Performance Mktg. Ass'n, Inc. v. Hamer, 2013 IL 114496 (Ill. 2013).
Sort: Relevance Newest Treatment
Performance Mktg. Ass'n, Inc. v. Hamer, 2013 IL 114496 (Ill. 2013). “35 ILCS 105/18 (West 2012). -21- law to facilitate the collection of existing use taxes to which the state is legally entitled.”
Performance Mktg. Ass'n, Inc. v. Hamer, 2013 IL 114496 (Ill. 2013). “35 ILCS 105/18 (West 2012). -16- ¶ 64 Today’s decision by the majority marks the first time a court of review in the United States has determined that the Internet Tax Freedom Act preempts a state from enacting an internet affiliate tax law to facilitate the collection of…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.