Definition The tax is imposed on persons engaged in the business as a distributor of tobacco products (other than cigarettes), including cigars; cheroots; stogies; periques; granulated, plug-cut, crimp-cut, ready-rubbed and other smoking tobacco; snuff or snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; refuse scraps, clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco suitable for chewing or smoking.
Statutory Reference. Cigarette Tax 35 ILCS 130/1 to 130/30; Cigarette Use Tax 35 ILCS 135/1 to 135/37; Electronic Services. MyTax Illinois; Tax-Prep Software.
Tax-Prep Software; Illinois Licensed Tobacco Products Distributors. The following types of tobacco products sales are not subject to this tax: Sales out-of-state;.
Cigarette & Cigarette Use Taxes
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Chicago, Illinois: Cigarette Sales Tax By: Mansoor Ansari Attorney at Law Beginning July 1, 2012, the definition of cigarette was expanded to include.
Tobacco Products Tax
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The Cigarette Tax Act imposes a tax on the occupation of selling cigarettes at retail. Licensed distributors prepay the tax through the purchase of stamps, which are affixed (either heat-transferred or hand applied) to each cigarette package. The distributor collects the tax from the retailer at or before the time of sale. The retailer passes the tax on to the consumer in the cigarette sale price. The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois.
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