SB3924 Summary

• Repeals the Cigarette Machine Operators' Occupation Tax Act, but only if House Bill 2194 of the 97th General Assembly becomes law.

• Amends the Cigarette Tax Act (35 ILCS 130/1) and Cigarette Use Tax Act (35 ILCS 135/1) to remove references to cigarette machine operator licenses from the definition of "contraband cigarettes."

• Removes language classifying cigarettes made or fabricated by persons holding cigarette machine operator licenses as contraband, eliminating a previous prohibition on such cigarettes being held by manufacturers, distributors, and retailers.

• Repeals Section 65 of the Cigarette Fire Safety Standard Act (425 ILCS 8/65).

• Takes effect immediately upon becoming law.