Illinois Appellate Court Says Expanded Temporary Storage Exemption Does Not Apply Due to Partial In-State Use

An Illinois Appellate Court affirmed that Illinois’ expanded temporary storage exemption did not apply to a taxpayer’s customers’ purchases of aviation fuel, because after being loaded into the customers’ airplanes operating out of an Illinois airport, it was consumed partly in Illinois rather than used for consumption solely outside of Illinois.

Source Deloitte

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