Illinois Code § 35 ILCS 173/5-45

Multistate exemption.
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To prevent actual multi-state
taxation of the
privilege that is subject to taxation under this Law, any purchaser, upon proof
that
purchaser has paid a tax in another state on such event, shall be allowed a
credit against
the tax imposed by this Law, to the extent of the amount of the tax properly
due
and paid
in the other state.

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