Ill. Admin. Code tit. 86, Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX

  1. § 460.101 - Nature and Scope of the Tax
  2. § 460.105 - Illustrations of Taxable and Nontaxable Coin-Operated Amusement Devices and Redemption Machines
  3. § 460.110 - Privilege Tax Decals

Notes

Ill. Admin. Code tit. 86, Part 460

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 3/10/2017.

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 ].

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