35 ILCS 815/ - Postage Stamp Vending Machine Act.

Copy with citation

Copy as parenthetical citation

(35 ILCS 815/0.01) (from Ch. 121 1/2, par. 910) Sec. 0.01. Short title. This Act may be cited as the Postage Stamp Vending Machine Act. (Source: P.A. 86-1324.)

(35 ILCS 815/1) (from Ch. 121 1/2, par. 911) 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 Regional Transportation Authority occupation and use taxes. (Source: P.A. 82-985.)

(35 ILCS 815/2) (from Ch. 121 1/2, par. 912) Sec. 2. The General Assembly finds that this Act imposes additional net costs of less than $1,000 for each of the several local governments affected or less than $50,000 in the aggregate, for all local governments affected, and therefore reimbursement of local governments is not required of the State under the State Mandates Act, by reason of the exclusion specified in clause (5) of subsection (a) of Section 8 of that Act. (Source: P.A. 82-192.)

(35 ILCS 815/3) (from Ch. 121 1/2, par. 913) Sec. 3. Pursuant to Article VII Section 6 paragraph (g) of the Constitution, this Act applies to home rule units and is a limitation on their power to license and tax such vending machines. (Source: P.A. 82-985.)

Previous Section

35 ILCS 810/ - Great Lakes Naval Station Tax Exemption Act.

Next Section

35 ILCS 820/ - Stock, Commodity, or Options Transaction Tax Exemption Act.