(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.)
Structure Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.
35 ILCS 16/ - Film Production Services Tax Credit Act of 2008.
35 ILCS 17/ - Live Theater Production Tax Credit Act.
35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.
35 ILCS 25/ - Small Business Job Creation Tax Credit Act.
35 ILCS 30/ - Historic Preservation Tax Credit Pilot Program Act.
35 ILCS 31/ - Historic Preservation Tax Credit Act.
35 ILCS 35/ - State Tax Preparer Oversight Act.
35 ILCS 40/ - Invest in Kids Act.
35 ILCS 45/ - Manufacturing Illinois Chips for Real Opportunity (MICRO) Act.
35 ILCS 50/ - Recovery and Mental Health Tax Credit Act.
35 ILCS 110/ - Service Use Tax Act.
35 ILCS 115/ - Service Occupation Tax Act.
35 ILCS 120/ - Retailers' Occupation Tax Act.
35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.
35 ILCS 130/ - Cigarette Tax Act.
35 ILCS 135/ - Cigarette Use Tax Act.
35 ILCS 140/ - Home Rule Cigarette Tax Restriction Act.
35 ILCS 143/ - Tobacco Products Tax Act of 1995.
35 ILCS 145/ - Hotel Operators' Occupation Tax Act.
35 ILCS 150/ - Use and Occupation Tax Refund Act.
35 ILCS 155/ - Automobile Renting Occupation and Use Tax Act.
35 ILCS 157/ - Aircraft Use Tax Law.
35 ILCS 158/ - Watercraft Use Tax Law.
35 ILCS 160/ - Direct Pay Permit Implementation Act.
35 ILCS 165/ - Governmental Tax Reform Validation Act.
35 ILCS 171/ - Simplified Sales and Use Tax Administration Act.
35 ILCS 173/ - Gas Use Tax Law.
35 ILCS 175/ - Live Adult Entertainment Facility Surcharge Act.
35 ILCS 180/ - Rental Purchase Agreement Occupation and Use Tax Act.
35 ILCS 185/ - Leveling the Playing Field for Illinois Retail Act.
35 ILCS 200/ - Property Tax Code.
35 ILCS 250/ - Longtime Owner-Occupant Property Tax Relief Act.
35 ILCS 405/ - Illinois Estate and Generation-Skipping Transfer Tax Act.
35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.
35 ILCS 505/ - Motor Fuel Tax Law.
35 ILCS 510/ - Coin-Operated Amusement Device and Redemption Machine Tax Act.
35 ILCS 515/ - Mobile Home Local Services Tax Act.
35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.
35 ILCS 517/ - Manufactured Home Installation Act.
35 ILCS 525/ - Parking Excise Tax Act.
35 ILCS 605/ - Illinois Central Railroad Tax Act.
35 ILCS 610/ - Messages Tax Act.
35 ILCS 615/ - Gas Revenue Tax Act.
35 ILCS 620/ - Public Utilities Revenue Act.
35 ILCS 625/ - Water Company Invested Capital Tax Act.
35 ILCS 630/ - Telecommunications Excise Tax Act.
35 ILCS 635/ - Telecommunications Infrastructure Maintenance Fee Act.
35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.
35 ILCS 638/ - Mobile Telecommunications Sourcing Conformity Act.
35 ILCS 640/ - Electricity Excise Tax Law.
35 ILCS 645/ - Electricity Infrastructure Maintenance Fee Law.
35 ILCS 705/ - Tax Collection Suit Act.
35 ILCS 717/ - Reciprocal Tax Collection Act.
35 ILCS 720/ - Local Tax Collection Act.
35 ILCS 730/ - Federal Excise Tax Refund Act.
35 ILCS 735/ - Uniform Penalty and Interest Act.
35 ILCS 745/ - Tax Delinquency Amnesty Act.
35 ILCS 750/ - State Tax Lien Registration Act.
35 ILCS 805/ - Glenview Naval Air Station Tax Exemption Act.
35 ILCS 810/ - Great Lakes Naval Station Tax Exemption Act.
35 ILCS 815/ - Postage Stamp Vending Machine Act.
35 ILCS 820/ - Stock, Commodity, or Options Transaction Tax Exemption Act.
35 ILCS 1010/ - Illinois Independent Tax Tribunal Act of 2012.