Ill. Admin. Code. tit 86, § 130.1101 - Definition of Federal Area

Section 130.1101 - Definition of Federal Area
PreviousSection 130.1105 - When Deliveries on Federal Areas Are Taxable

As used in this Regulation, the term "Federal area" means any lands or premises held or acquired by or for the use of the United States or any department, establishment or agency of the United States. Any Federal area, or any part thereof, which is located within the exterior boundaries of the State of Illinois, is deemed to be a Federal area located within the State of Illinois for the purposes of this Regulation.

(Source: Amended and effective April 8, 1963)

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