Illinois Code § 35 ILCS 640/2-5

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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