86 Ill. Adm. Code 150.320

Meaning of "Acquired Outside This State"

Last amended: 1976Year: 2026Length: 70 wordsOfficial source
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.
86 Ill. Adm. Code 150.320: Meaning of "Acquired Outside This State" | Justis AI