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(d) Manufacturer of Tobacco products "Manufacturer of tobacco products" means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe, tobacco, or roll-your-own-tobacco, except for his own personal consumption

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Understanding the New Illinois Lease Tax Changes Effective 2025 Beginning January 1, 2025, Illinois will usher in significant legislative changes, impacting both the leasing of tangible personal property and certain out-of-state retailers

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