Illinois Compiled Statutes 35 ILCS 128 Cigarette Machine Operators' Occupation Tax Act. Section 1-165

    (35 ILCS 128/1-165)

    Sec. 1-165. Exemption. 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.

(Source: P.A. 97-688, eff. 6-14-12.)

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Last modified: February 18, 2015