I live in the town where the owner of Jimmy John's sandwich shop HQ was located. As soon as Illinois raised corporate and personal income taxes he started his move to Florida. It took awhile to complete the conversion. If my memory serves me correctly he sold the nation wide business to Hardees for mega bucks...
IL government doesn’t follow the law as it hunts for tax revenue at any cost.
Consequently, the law isn’t a safe haven and offers no protection.