Home/Illinois/Statutes/Topic: GOVERNMENT/Ch. 35: REVENUE/Act 35 ILCS 128/: Cigarette Machine Operators' Occupation Tax Act./Art.: Article 1 - Cigarette Machine Operators' Occupation Tax Act/§ 1-165
Illinois Statutes

§ 1-165 — Exemption

Illinois § 1-165
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 128/Cigarette Machine Operators' Occupation Tax Act.
Art.Article 1 - Cigarette Machine Operators' Occupation Tax Act

This text of Illinois § 1-165 (Exemption) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
35 Ill. Comp. Stat. 1-165 (2026).

Text

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.)

Nearby Sections

15
§ 1
Short title
§ 1-1
Short title
§ 1-10
Tax imposed
§ 1-100
Arrest and seizure
§ 1-105
Hearings regarding seized cigarettes and cigarette machines
§ 1-110
Filing of a complaint
§ 1-115
False or fraudulent reports
§ 1-120
Possession of more than 200 contraband cigarettes; penalty
§ 1-125
§ 1-125
§ 1-130
Punishment for sale or possession of contraband cigarettes
§ 1-135
Unlawful operation of cigarette machines
§ 1-136
Signed or signature
§ 1-140
Failure to keep records; penalty
§ 1-145
Failure to preserve records; penalty
§ 1-15
Cigarette machine operator license
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Bluebook (online)
Illinois § 1-165, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/1-165.