{"data":{"id":"us-il/35-ilcs-128-1-165","jurisdiction":"us-il","citation":"35 ILCS 128/1-165","heading":"Exemption.","body":"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.","path":["CHAPTER 35 REVENUE","Cigarette Machine Operators' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3415\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"0cff4388a9b3d185fd6abc18313014898d85971b87e69767665125d72bc4d745","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-128-1-160","next":"us-il/35-ilcs-128-1-170"},"notice":"GroundRules: Original legal text. Not legal advice."}