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Does the interstate commerce exemption apply when nonresidents purchase items in Illinois?

Answer #157 -- ( Published 08/09/2005 12:44 PM | Updated 07/12/2017 10:39 AM )

Does the interstate commerce exemption apply when out-of-state residents purchase items in Illinois?

No. The interstate commerce exemption applies to sales made by Illinois businesses when the property is shipped or delivered by those Illinois businesses to a location outside Illinois and is not returned to Illinois for use. This exemption does not apply to sales made by Illinois businesses to an out-of-state buyer who takes possession of items in Illinois. See Illinois Administrative Code, Title 86, Section 130.605.

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