Vending machines which vend only United States postage stamps are exempt from license fees or any excise or license tax levied by the State of Illinois or any county or municipality or other taxing district thereof, but are not exempt from State, county, municipal, or Regional Transportation Authority occupation and use taxes. (Text of Section after amendment by P.A. 104-457) Sec. 1. Vending machines which vend only United States postage stamps are exempt from license fees or any excise or license tax levied by the State of Illinois or any county or municipality or other taxing district thereof, but are not exempt from State, county, municipal, or Northern Illinois Transit Authority occupation and use taxes.
35 ILCS 815/1
Known as the Postage Stamp Vending Machine Act
The act spans §§ 35-815-0-01 to 35-815-3 (4 sections).
P.A. 82-985.; P.A. 104-457, eff. 6-1-26.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.