ILCS » Chapter 35 · Act 115
Illinois Compiled Statutes

35 ILCS 115/3-45 (2026)

Interstate commerce exemption

✓ current as of May 2026
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(35 ILCS 115/3-45) (from Ch. 120, par. 439.103-45)
    Sec. 3-45. 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.)

    
Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Honeywell Int'l, Inc. v. The Dep't of Revenue of the State of IL. (Ill. App. Ct. 2006).
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Honeywell Int'l, Inc. v. The Dep't of Revenue of the State of IL. (Ill. App. Ct. 2006). “501(b) of the Illinois Administrative Code (Code), which contains the corresponding regulation promulgated by the Department, exempt it from paying the SOT imposed by the Department under section 3 of the Act.”
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.