 |
Illinois Administrative Code (Last Updated: March 27, 2024) |
 |
TITLE86. REVENUE |
|
|
PART460. COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX |
| § 460.101. Nature and Scope of the Tax |
| § 460.105. Illustrations of Taxable and Nontaxable Coin-Operated Amusement Devices and Redemption Machines |
| § 460.110. Privilege Tax Decals |
|
SOURCE: Coin-Operated Amusement Device Tax Act Regulations, adopted July 30, 1953; codified at 8 Ill. Reg. 8607; amended at 16 Ill. Reg. 4876, effective March 12, 1992; amended at 27 Ill. Reg. 542, effective December 27, 2002; emergency amendment at 27 Ill. Reg. 10539, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 2284, effective January 22, 2004; amended at 41 Ill. Reg. 3495, effective March 10, 2017.
|
Notation
AUTHORITY: Implementing the Coin-Operated Amusement Device and Redemption Machine Tax Act [35 ILCS 510] and authorized by Section 2505-105 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-105].