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Title:  

Coin-Operated Amusement Device and Redemption Machine Tax Act

 
 Volume/Number:  2009  
 Issuing Agency:   
 Description:  In general, machines that allow players to accumulate credits that may be redeemed for gift cards that the players can use to receive property do not meet the definition of a coin-operated amusement device subject to tax under the Coin-Operated Amusement Device and Redemption Machine Tax Act. See 35 ILCS 510/1 et seq. and the corresponding regulations at 86 Ill. Adm. Code 460.101 et seq. (This is a GIL.) 
 Date Created:  02 05 2009 
 Agency ID:  ST 09-0004-GIL 
 ISL ID:  000000029213   Original UID: 13688 FIRST WORD: Coin