Illinois Code § 20 ILCS 3501/845-70

Tax avoidance.
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Notwithstanding any other provision of law,
the
Authority shall not enter into any agreement providing for the purchase and
lease of tangible personal property that results in the avoidance of taxation
under the Retailers' Occupation Tax Act, the Use Tax Act, the Service Use Tax
Act, or the Service Occupation Tax Act, without the prior written consent of
the
Governor.

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