Ill. Admin. Code tit. 86 § 150.320
Current through Register Vol. 48, No. 49, December 6, 2024
"Acquired outside this State", as used in the various tax exemption and tax credit provisions in the Use Tax Act, in addition to its usual and popular meaning, shall include the delivery, outside Illinois, of tangible personal property that is purchased in this State and delivered from a point in this State to the point of delivery outside this State.
Ill. Admin. Code tit. 86, § 150.320
Amended and effective March 12, 1976