Organization | • | Illinois Department Of Revenue | [X] |
| | 1: | | Title: | | | | | 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 | |
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