Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.160 - Vending Machines
Universal Citation: 86 IL Admin Code ยง 440.160
Current through Register Vol. 48, No. 38, September 20, 2024
Operators of cigarette vending machines, who are not distributors as defined by the Act, must obtain tax-stamped or tax-imprinted original packages of cigarettes from duly licensed distributors. Such cigarettes shall be "loaded" in vending machines so that if any packages are visible while in the machine, the stamps affixed thereto, or other authorized evidence of tax payment, will be clearly visible.
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