Illinois Code § 70 ILCS 532/35

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 which 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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