Illinois Code § 20 ILCS 2505/2505-175

Business in interstate commerce; restricted application of
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(was 20 ILCS 2505/39c-2)

 
Sec. 2505-175. 

Business in interstate commerce; restricted application of
tax statutes. It is the intent of the General Assembly that
provisions in
any Illinois tax statute that restrict application of the statute
by stating substantially as follows:

 
such taxes are not imposed with respect to any business 
 
in interstate commerce, or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State

shall be construed to preclude taxation of only businesses not subject to
taxation under the latest interpretation of the United States Constitution
and statutes of the United States.

in interstate commerce, or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State

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