Illinois Statutes
§ 1-165 — Exemption
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 128/ Cigarette Machine Operators' Occupation Tax Act.·Art. Article 1 - Cigarette Machine Operators' Occupation Tax Act
Persons who are not operating cigarette machines as defined in this Act and are engaged in the business of renting, leasing or selling cigarette machines to persons are exempt from the provisions of this Act.
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Legislative History
(Source: P.A. 97-688, eff. 6-14-12.)
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