Ill. Admin. Code tit. 86, § 450.80 - Purchase of Cigarettes by Governmental Bodies for Use
No exemption from the cigarette use tax can be claimed merely
because of the fact that the purchaser for use is a State or local governmental
body. Under the doctrine of intergovernmental immunity, the cigarette use tax
cannot be imposed upon Federal or foreign governmental bodies, but this
conclusion has no effect on the question of the taxability or exemption of a
distributor who is licensed or who holds a permit to
Notes
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