https://taxarchive.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2017/st-17-0017-gil.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
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- 1 rule; each quote links to its sentence below
- IL construction.real_property from 2017-06-02
“In Illinois, construction contractors are deemed end users …”