86 Ill. Adm. Code 150.320
Meaning of "Acquired Outside This State"
Section 150
Section 150.320 Meaning of
"Acquired Outside This State"
"Acquired outside this
State", as used in the various tax exemption and tax credit provisions in
the Use Tax Act, in addition to its usual and popular meaning, shall include
the delivery, outside Illinois, of tangible personal property that is purchased
in this State and delivered from a point in this State to the point of delivery
outside this State.