Illinois Administrative Code
Title 86 - REVENUE
Part 450 - CIGARETTE USE TAX ACT
Section 450.80 - Purchase of Cigarettes by Governmental Bodies for Use

Universal Citation: 86 IL Admin Code ยง 450.80
Current through Register Vol. 48, No. 38, September 20, 2024

No exemption from the cigarette use tax can be claimed merely because of the fact that the purchaser for use is a State or local governmental body. Under the doctrine of intergovernmental immunity, the cigarette use tax cannot be imposed upon Federal or foreign governmental bodies, but this conclusion has no effect on the question of the taxability or exemption of a distributor who is licensed or who holds a permit to act as a distributor under the Cigarette Tax Act, when such a distributor sells cigarettes to the Federal Government or to a foreign government or to an agency or instrumentality of either. Insofar as this subject in relation to the Cigarette Tax Act is concerned, see 86 Ill. Adm. Code 180 of the Rules relating to the Cigarette Tax Act.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.