reglab/housing_qa huggingface dataset:
35 ILCS 128/1-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-165. Exemption. Persons who are not operating cigarette machines as defined in this Act and are engaged in the business of renting, leasing or selling cigarette machines to persons are exempt from the provisions of this Act.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

(35 ILCS 128/1-170)Sec. 1-170. Notice. Any person who distributes or offers for sale or rent a cigarette machine in this State shall provide notice to any potential purchaser, lessee, or lessor of that cigarette machine or any retail space containing a cigarette machine.  The notice shall contain information about this Act, including: (i) licensure requirements for cigarette machine operators; (ii) tax collection and remittance duties of cigarette machine operators; (iii) any product limitations imposed on cigarette machines by this Act; and (iv) packaging and labeling requirements.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 5 - Amendatory Provisions

(35 ILCS 128/Art. 5 heading)             ARTICLE 5.    AMENDATORY PROVISIONS (Amendatory provisions; text omitted)(Source: P.A. 97-688, eff. 6-14-12; text omitted.)
35 ILCS 128/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 10 - Applicability, Severability, and Effective Date

             ARTICLE 99.     APPLICABILITY, SEVERABILITY, AND EFFECTIVE DATE    (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 10 - Applicability, Severability, and Effective Date

Sec. 90.  Applicability.   The changes made by  this amendatory Act of the 97th General Assembly to the Property Tax Code, the Illinois Income Tax Act, the Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act shall apply to:  (1) all decisions by the Department on or after the effective date of this amendatory Act of the 97th General Assembly regarding entitlement or continued entitlement by hospitals, hospital owners, hospital affiliates, or hospital systems to charitable property tax exemptions; (2) all applications for property tax exemption filed by hospitals, hospital owners, hospital affiliates, or hospital systems on or after the effective date of this amendatory Act of the 97th General Assembly; (3) all applications for property tax exemption filed by hospitals, hospital owners, hospital affiliates, or hospital systems that have either not been decided by the Department before the effective date of this amendatory Act of the 97th General Assembly, or for which any such Department decisions are not final and non-appealable as of that date; (4) all decisions by the Department, on or after the effective date of this amendatory Act of the 97th General Assembly, regarding entitlement by hospitals, hospital owners or hospital affiliates to an exemption or renewal of exemption from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act; (5) all applications for exemption or renewal of exemption from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act filed by hospitals, hospital owners or hospital affiliates on or after the effective date of this amendatory Act of the 97th General Assembly; and (6) all applications for exemption or renewal of exemption  from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act filed by hospitals, hospital owners, or hospital affiliates that have either not been decided by the Department before the effective date of this amendatory Act of the 97th General Assembly or for which any such Department decisions are not final and non-appealable as of that date.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 10 - Applicability, Severability, and Effective Date

Sec. 95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or delay the taking effect of (i) the changes made by this Act or (ii) provisions derived from any other Public Act.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/97
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 10 - Applicability, Severability, and Effective Date

Sec. 97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 10 - Applicability, Severability, and Effective Date

(35 ILCS 128/99)Sec. 99. Effective date. This Act takes effect upon becoming law.   (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 143/Art. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 3 - (Amendatory Provisions)

 ARTICLE 3      (Amendatory provisions)
35 ILCS 143/3-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 3 - (Amendatory Provisions)

Sec. 3-5.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 6-21-95.)
35 ILCS 143/3-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 3 - (Amendatory Provisions)

(35 ILCS 143/3-10)Sec. 3-10.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 6-21-95)
35 ILCS 143/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

 ARTICLE 5.      (Amendatory provisions)
35 ILCS 143/5-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-5.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-10.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-15.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/5-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-20.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-25.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/5-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-35.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-40.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-45.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/5-46
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-46.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 143/5-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-50.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-55.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. various dates.)
35 ILCS 143/5-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

Sec. 5-60.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/5-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 5 - (Amendatory Provisions)

(35 ILCS 143/5-65)Sec. 5-65.     (Amendatory provisions; text omitted).     (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 143/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

 ARTICLE 10.
35 ILCS 143/10-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-1.     Short title.     This Article may be cited as the Tobacco  Products Tax Act of 1995, and references in this Article to "this Act" mean  this Article.    (Source: P.A. 89-21, eff. 6-6-95.)
35 ILCS 143/10-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-15. Exempt sales. Purchases of tobacco products other than little cigars by wholesalers  who will not sell the product at retail are exempt from the tax imposed by this  Act.  Purchases of tobacco products other than little cigars by wholesalers and retailers for delivery  of the product outside Illinois are exempt from the tax imposed by this Act.  The wholesaler or retailer making the exempt sale of tobacco products other than little cigars shall document this  exemption by obtaining a certification from the purchaser containing the  seller's  name and address, the purchaser's name and address, the date of  purchase, the purchaser's signature, the purchaser's tobacco products tax  license number, if applicable, and a statement that the purchaser is purchasing for resale  other than for sale to consumers or is purchasing for delivery outside of  Illinois.  (Source: P.A. 98-273, eff. 8-9-13.)
35 ILCS 143/10-22
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-22. Purchases of tobacco products by licensed retailers. A person who possesses a retailer's license under Section 10-21 of this Act shall obtain tobacco products for sale only from a licensed distributor or licensed secondary distributor.  (Source: P.A. 98-1055, eff. 1-1-16.)
35 ILCS 143/10-26
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-26. Manufacturers; sale of little cigars. Manufacturers that are not stamping distributors may not sell little cigars to consumers in this State or to distributors, wholesalers or retailers, unless the distributors, wholesalers or retailers are stamping distributors.  Manufacturers that are not stamping distributors may sell little cigars only to stamping distributors. Manufacturers that are not stamping distributors are prohibited from delivering little cigars to locations where sales of little cigars to consumers or users take place.  (Source: P.A. 98-273, eff. 8-9-13.)
35 ILCS 143/10-28
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-28. Wholesalers.(a) Wholesalers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars unless the wholesalers are stamping distributors. A wholesaler must be a stamping distributor to make tax exempt sales of packages of little cigars containing 20 or 25 little cigars for use outside of this State. A wholesaler who is a stamping distributor making sales of stamped packages of little cigars for use outside of this State may file a claim for credit for such sales with the Department on forms and in the manner provided by the Department.(b) For purchases of packages of little cigars containing other than 20 or 25 little cigars, wholesalers who are not stamping distributors may not purchase or possess such packages of little cigars, unless the wholesalers receive an invoice from a stamping distributor, distributor, or wholesaler stating the tax on the packages has been or will be paid. Wholesalers shall retain such invoices for inspection by the Department. Every sales invoice for packages of little cigars containing other than 20 or 25 little cigars issued by a wholesaler to a person who is not a stamping distributor shall state that the tax imposed by the Act has been or will be paid. If a wholesaler maintaining multiple wholesale locations notifies the Department in writing that it maintains its invoices at a centralized business location, the Department shall have the authority to inspect invoices at the centralized business location at all times during the usual business hours of the day and the Department may grant the wholesaler 3 business days to produce the invoices at the wholesale location at which the request was made. A wholesaler must be a stamping distributor to make tax exempt sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State. A wholesaler who is a stamping distributor making sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State on which the tax has been or will be paid by another stamping distributor or was paid by the wholesaler may file a claim for credit for such sales with the Department on forms and in the manner provided by the Department.   (Source: P.A. 98-273, eff. 8-9-13.)
35 ILCS 143/10-29
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-29. Invoices; packages of little cigars.(a) Every sales invoice for packages of little cigars containing other than 20 or 25 little cigars issued by a stamping distributor to a person who is not a stamping distributor shall contain both the stamping distributor's Tobacco Products License number and Cigarette Tax Distributor's License number or Cigarette Use Tax Distributor's License number and state that the tax imposed by the Act has been or will be paid or that the sale is exempt in whole or in part and the exemption which is claimed.(b) Any stamping distributor, distributor or wholesaler who knowingly falsely states on the invoice that the tax imposed by this Act has been or will be paid, or any officer or employee of a corporation, member or employee of a partnership, or manager, member or employee of a limited liability company that is a stamping distributor, distributor, or wholesaler, who, as such officer, employee, manager, or member, knowingly causes to be issued an invoice on behalf of such entity, that such person knows falsely states that the tax imposed by the Act has been or will be paid, is guilty of a Class 4 felony.(c) Whenever any sales invoice issued by a stamping distributor, distributor or wholesaler for the sale of packages of little cigars containing other than 20 or 25 little cigars does not comply with subsection (b) of Section 10-28 or subsection (a) of this Section by indicating that the tax has been or will be paid or that the sale is exempt in whole or in part, a prima facie presumption shall arise that the tax imposed by Section 10-10 of this Act has not been paid on the little cigars listed on the sales invoice.  A person who is not a stamping distributor and is unable to rebut this presumption is in violation of this Act and is subject to the penalties provided in this Act.   (Source: P.A. 98-273, eff. 8-9-13.)
35 ILCS 143/10-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-30. Returns.(a) Every distributor shall, on or before the 15th day of  each month, file a return with the Department covering the preceding calendar  month.  The return shall disclose the wholesale price for all tobacco products other than moist snuff and the quantity in ounces of moist snuff sold  or otherwise disposed of and other information that the Department may  reasonably require.  The return shall be filed upon a form prescribed and  furnished by the Department.(b)  In addition to the information required under subsection (a), on or before the 15th day of each month, covering the preceding calendar month, each stamping distributor shall, on forms prescribed and furnished by the Department, report the quantity of little cigars sold or otherwise disposed of, including the number of packages of little cigars sold or disposed of during the month containing 20 or 25 little cigars.(c) At the time when any return of any distributor is due to be filed with  the Department, the distributor shall also remit to the Department the  tax liability that the distributor has incurred for transactions  occurring in the preceding calendar month.(d)  The Department may adopt rules to require the  electronic filing of any return or document required to be filed under this Act.  Those rules may provide for exceptions from the filing requirement set forth in this paragraph for persons who demonstrate that they do not have access to the Internet and petition the Department to waive the electronic filing requirement.(e) If any payment provided for in this Section exceeds the distributor's liabilities under this Act, as shown on an original return, the distributor may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. (Source: P.A. 100-1171, eff. 1-4-19.)
35 ILCS 143/10-35a
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-35a. Failure to keep or produce books and records.  Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Section 10-35, is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first failure to keep books and records or failure to produce books and records for inspection, as required by Section 10-35, and $3,000 for each subsequent failure to keep books and records or failure to produce books and records for inspection, as required by Section 10-35. The Department may adopt rules to administer the penalties under this Section.  (Source: P.A. 100-940, eff. 8-17-18.)
35 ILCS 143/10-36
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-36. (Repealed).        (Source: P.A. 98-273, eff. 8-9-13. Repealed by P.A. 100-940, eff. 8-17-18.)
35 ILCS 143/10-37
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-37. Proof of payment of tax imposed by this Act. Every licensed distributor of tobacco products in this State is required to show proof of the tax having been paid as required by this Act by displaying its Tobacco Products License number on every sales invoice issued to a retailer in this State.  No retailer shall possess tobacco products without either a proper invoice indicating that the tobacco products tax was paid by a distributor for the tobacco products in the retailer's possession or other proof that the tax was paid by the retailer if it has purchased tobacco products on which tax has not been paid as required by this Act.  Failure to comply with the provisions of this paragraph may be grounds for revocation of a distributor's or retailer's license in accordance with Section 10-25 of this Act or Section 6 of the Cigarette Tax Act. In addition, the Department may impose a civil penalty not to exceed $1,000 for the first violation and $3,000 for each subsequent violation, which shall be deposited into the Tax Compliance and Administration Fund.  (Source: P.A. 100-940, eff. 8-17-18.)
35 ILCS 143/10-38
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-38. Presumption for unlicensed distributors or persons.  Whenever any person obtains tobacco products from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that the tax imposed by this Act on such tobacco products has not been paid in violation of this Act. Invoices or other documents kept in the normal course of business in the possession of a person reflecting purchases of tobacco products from an unlicensed in-state or out-of-state distributor or person or invoices or other documents kept in the normal course of business obtained by the Department from in-state or out-of-state distributors or persons, are sufficient to raise the presumption that the tax imposed by this Act has not been paid.  If a presumption is raised, the Department may assess tax, penalty, and interest on the tobacco products.  In addition, any person who violates this Section is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first violation and $3,000 for any subsequent violation. The Department may adopt rules to administer the penalties under this Section.  (Source: P.A. 100-940, eff. 8-17-18.)
35 ILCS 143/10-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-40. Invoices. Every distributor or other person who purchases tobacco products for resale  for shipment into Illinois from a point outside Illinois shall procure invoices  in duplicate covering each shipment and shall make the invoices available for inspection upon demand by a duly authorized employee of the Department, and shall, if the Department so  requires, furnish one copy of each invoice to the Department at the time  of filing the return required by this Act.  (Source: P.A. 100-940, eff. 8-17-18.)