3-47-110  Exemptions.
   A.   This tax shall not apply to the extent it would violate the United States Constitution or the Constitution of the State of Illinois.
   B.   It shall be presumed that all sales of liquid nicotine product from wholesale or retail liquid nicotine product dealers are subject to tax under this chapter until the contrary is established. The burden of proving that such is not taxable hereunder shall be upon the person so claiming.
(Added Coun. J. 10-28-15, p. 12062, Art. II, § 2)