The Illinois Department of Revenue has issued a bulletin on the cigarette machine operators’ occupation tax, which will be imposed effective August 1, 2012, as previously reported. (TAXDAY, 2012/06/18, S.9 ) Topics discussed include the definition of “cigarette machine operator,” license and bond requirements, what is taxable, the tax rate, what can be used in the cigarette machines, returns and schedules, and credits.
Informational Bulletin FY 2013-01 , Illinois Department of Revenue, July 25, 2012 , ¶402-522
