Ill. Admin. Code. tit 86, § 440.160 - 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.