Illinois Code § 35 ILCS 638/65

No change to authority of taxing jurisdiction to collect tax if
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customer fails to provide place of primary use. Nothing in this Act modifies,
impairs, supersedes, or authorizes the modification, impairment, or
supersession of, any law allowing a taxing jurisdiction to collect a tax,
charge, or fee from a customer that has failed to provide its place of primary
use.

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