86 Ill. Adm. Code 440.160
Vending Machines
Section 440
Section 440.160Â Vending
Machines
Operators of cigarette vending
machines, who are not distributors as defined by the Act, must obtain
tax-stamped or tax-imprinted original packages of cigarettes from duly licensed
distributors. Such cigarettes shall be "loaded" in vending machines
so that if any packages are visible while in the machine, the stamps affixed
thereto, or other authorized evidence of tax payment, will be clearly visible.