Does the interstate commerce exemption apply when nonresidents 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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