TOBACCO TAX-REMOTE SELLERS

Illinois General Assembly - Full Text of HB5182

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5182

Introduced 2/10/2026, by Rep. Robert "Bob" Rita

SYNOPSIS AS INTRODUCED:

35 ILCS 143/10-5
35 ILCS 143/10-10
35 ILCS 143/10-24 new
35 ILCS 143/10-25
35 ILCS 143/10-30
35 ILCS 143/10-35
35 ILCS 143/10-37
35 ILCS 143/10-38
35 ILCS 143/10-45
35 ILCS 143/10-50

Amends the Tobacco Products Tax Act of 1995. Provides that remote
retail sellers that meet certain sales criteria are required to collect
and remit the tax under the Act. Provides that, beginning on January 1,
2027, the tax under the Act is 45% of (i) the actual cost paid by a
distributor or remote retail seller for the stock keeping unit or (ii) if
documentation of the actual cost is not available due to matters beyond the
distributor or remote retail seller's control, the actual cost list paid
by the distributor or remote retail seller for the stock keeping unit.
Provides that, beginning January 1, 2027 and continuing through December
31, 2029, the tax per cigar sold or otherwise disposed of in the State,
other than a little cigar, shall not exceed $0.75 per cigar. Effective
January 1, 2027.
LRB104 18670 HLH 32113 b

A BILL FOR

HB5182
LRB104 18670 HLH 32113 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Tobacco Products Tax Act of 1995 is amended
5
by changing Sections 10-5, 10-10, 10-25, 10-30, 10-35, 10-37,
6
10-38, 10-45, and 10-50 and by adding Section 10-24 as
7
follows:

8

(35 ILCS 143/10-5)
9

Sec. 10-5.
Definitions.
For purposes of this Act:
10

"Actual cost" means the actual price paid for each
11
individual SKU by a distributor or a remote retail seller
12
before any stated discounts or rebates.
13

"Actual cost list" means the average actual price paid for
14
a SKU by a distributor or a remote retail seller, before any
15
stated discounts or rebates, to a manufacturer, wholesaler, or
16
distributor during the calendar year immediately preceding the
17
calendar year in which the sale occurs.

18

"Business" means any trade, occupation, activity, or
19
enterprise engaged in, at any location whatsoever, for the
20
purpose of selling tobacco products.
21

"Cigar" means any roll of tobacco wrapped in leaf tobacco
22
or in any substance containing tobacco. "Cigar" does not
23
include a little cigar or any roll of tobacco that is

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1
classified as a cigarette within the meaning of Section 1 of
2
the Cigarette Tax Act.

3

"Cigarette" has the meaning ascribed to the term in
4
Section 1 of the Cigarette Tax Act.
5

"Contraband little cigar" means:
6

(1) packages of little cigars containing 20 or 25
7

little cigars that do not bear a required tax stamp under
8

this Act;
9

(2) packages of little cigars containing 20 or 25
10

little cigars that bear a fraudulent, imitation, or
11

counterfeit tax stamp;
12

(3) packages of little cigars containing 20 or 25
13

little cigars that are improperly tax stamped, including
14

packages of little cigars that bear only a tax stamp of
15

another state or taxing jurisdiction; or
16

(4) packages of little cigars containing other than 20
17

or 25 little cigars in the possession of a distributor,
18

retailer or wholesaler, unless the distributor, retailer,
19

or wholesaler possesses, or produces within the time frame
20

provided in Section 10-27 or 10-28 of this Act, an invoice
21

from a stamping distributor, distributor, or wholesaler
22

showing that the tax on the packages has been or will be
23

paid.
24

"Consumer" means a person who acquires ownership of
25
tangible personal property, including tobacco products, for
26
use or consumption in this State and not for resale.

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1

"Correctional Industries program" means a program run by a
2
State penal institution in which residents of the penal
3
institution produce tobacco products for sale to persons
4
incarcerated in penal institutions or resident patients of a
5
State operated mental health facility.
6

"Department" means the Illinois Department of Revenue.
7

"Distributor" means any of the following:
8

(1) Any manufacturer or wholesaler in this State
9

engaged in the business of selling tobacco products who
10

sells, exchanges, or distributes tobacco products to
11

retailers or consumers in this State.
12

(2) Any manufacturer or wholesaler engaged in the
13

business of selling tobacco products from without this
14

State who sells, exchanges, distributes, ships, or
15

transports tobacco products to retailers or consumers
16

located in this State, so long as that manufacturer or
17

wholesaler has or maintains within this State, directly or
18

by subsidiary, an office, sales house, or other place of
19

business, or any agent or other representative operating
20

within this State under the authority of the person or
21

subsidiary, irrespective of whether the place of business
22

or agent or other representative is located here
23

permanently or temporarily.
24

(3) Any retailer who receives tobacco products on
25

which the tax has not been or will not be paid by another
26

distributor.

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"Distributor" does not include any person, wherever
2
resident or located, who makes, manufactures, or fabricates
3
tobacco products as part of a Correctional Industries program
4
for sale to residents incarcerated in penal institutions or
5
resident patients of a State operated mental health facility.
6

"Electronic cigarette" means:
7

(1) any device that employs a battery or other
8

mechanism to heat a solution or substance to produce a
9

vapor or aerosol intended for inhalation, except for (A)
10

any device designed solely for use with cannabis that
11

contains a statement on the retail packaging that the
12

device is designed solely for use with cannabis and not
13

for use with tobacco or (B) any device that contains a
14

solution or substance that contains cannabis subject to
15

tax under the Compassionate Use of Medical Cannabis
16

Program Act or the Cannabis Regulation and Tax Act;
17

(2) any cartridge or container of a solution or
18

substance intended to be used with or in the device or to
19

refill the device, except for any cartridge or container
20

of a solution or substance that contains cannabis subject
21

to tax under the Compassionate Use of Medical Cannabis
22

Program Act or the Cannabis Regulation and Tax Act; or
23

(3) any solution or substance, whether or not it
24

contains nicotine, intended for use in the device, except
25

for any solution or substance that contains cannabis
26

subject to tax under the Compassionate Use of Medical

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1

Cannabis Program Act or the Cannabis Regulation and Tax
2

Act.
3

The changes made to the definition of "electronic
4
cigarette" by this amendatory Act of the 102nd General
5
Assembly apply on and after June 28, 2019, but no claim for
6
credit or refund is allowed on or after the effective date of
7
this amendatory Act of the 102nd General Assembly for such
8
taxes paid during the period beginning June 28, 2019 and the
9
effective date of this amendatory Act of the 102nd General
10
Assembly.
11

"Electronic cigarette" includes, but is not limited to,
12
any electronic nicotine delivery system, electronic cigar,
13
electronic cigarillo, electronic pipe, electronic hookah, vape
14
pen, or similar product or device, and any component or part
15
that can be used to build the product or device. "Electronic
16
cigarette" does not include: cigarettes, as defined in Section
17
1 of the Cigarette Tax Act; any product approved by the United
18
States Food and Drug Administration for sale as a tobacco
19
cessation product, a tobacco dependence product, or for other
20
medical purposes that is marketed and sold solely for that
21
approved purpose; any asthma inhaler prescribed by a physician
22
for that condition that is marketed and sold solely for that
23
approved purpose; or any therapeutic product approved for use
24
under the Compassionate Use of Medical Cannabis Program Act.
25

"Little cigar" means and includes any roll, made wholly or
26
in part of tobacco, where such roll has an integrated

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LRB104 18670 HLH 32113 b
1
cellulose acetate filter and weighs less than 4 pounds per
2
thousand and the wrapper or cover of which is made in whole or
3
in part of tobacco.
4

"Manufacturer" means any person, wherever resident or
5
located, who manufactures and sells tobacco products, except a
6
person who makes, manufactures, or fabricates tobacco products
7
as a part of a Correctional Industries program for sale to
8
persons incarcerated in penal institutions or resident
9
patients of a State operated mental health facility.
10

Beginning on January 1, 2013, "moist snuff" means any
11
finely cut, ground, or powdered tobacco that is not intended
12
to be smoked, but shall not include any finely cut, ground, or
13
powdered tobacco that is intended to be placed in the nasal
14
cavity.
15

"Nicotine" means any form of the chemical nicotine,
16
including any salt or complex, regardless of whether the
17
chemical is naturally or synthetically derived, and includes
18
nicotinic alkaloids and nicotine analogs.
19

"Person" means any natural individual, firm, partnership,
20
association, joint stock company, joint venture, limited
21
liability company, or public or private corporation, however
22
formed, or a receiver, executor, administrator, trustee,
23
conservator, or other representative appointed by order of any
24
court.
25

"Pipe tobacco" means any tobacco that, because of its
26
appearance, type, packaging, or labeling, is suitable for use

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LRB104 18670 HLH 32113 b
1
in a pipe and is likely to be offered to or purchased by a
2
consumer as tobacco to be smoked in a pipe.

3

"Place of business" means and includes any place where
4
tobacco products are sold or where tobacco products are
5
manufactured, stored, or kept for the purpose of sale or
6
consumption, including any vessel, vehicle, airplane, train,
7
or vending machine.
8

"Prior continuous compliance taxpayer" means any person
9
who is licensed under this Act and who, having been a licensee
10
for a continuous period of 2 years, is determined by the
11
Department not to have been either delinquent or deficient in
12
the payment of tax liability during that period or otherwise
13
in violation of this Act. "Prior continuous compliance
14
taxpayer" also means any taxpayer who has, as verified by the
15
Department, continuously complied with the condition of his
16
bond or other security under provisions of this Act for a
17
period of 2 consecutive years. In calculating the consecutive
18
period of time described in this definition for qualification
19
as a prior continuous compliance taxpayer, a consecutive
20
period of time of qualifying compliance immediately prior to
21
the effective date of this amendatory Act of the 103rd General
22
Assembly shall be credited to any licensee who became licensed
23
on or before the effective date of this amendatory Act of the
24
103rd General Assembly. A distributor that is a prior
25
continuous compliance taxpayer and becomes a successor to a
26
distributor as the result of an acquisition, merger, or

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LRB104 18670 HLH 32113 b
1
consolidation of that distributor shall be deemed to be a
2
prior continuous compliance taxpayer with respect to the
3
acquired, merged, or consolidated entity.
4

"Remote retail sale" means a sale by a remote retail
5
seller of cigars or pipe tobacco to a consumer in this State
6
when:
7

(1) the buyer submits the order for the sale by means
8

of a telephone or other method of voice transmission, by
9

first class mail, or by using the Internet or other online
10

service, or if the seller is otherwise not in the physical
11

presence of the buyer when the request for purchase or
12

order is made; or
13

(2) the cigars or pipe tobacco are delivered to the
14

buyer by common carrier, private delivery service, or
15

other method of remote delivery, or the seller is not in
16

the physical presence of the buyer when the buyer obtains
17

possession of the cigars or pipe tobacco.
18

"Remote retail seller" means a person located outside of
19
this State who makes remote retail sales of cigars or pipe
20
tobacco, so long as that person does not maintain within this
21
State, directly or by a subsidiary, an office, distribution
22
house, sales house, warehouse, or other place of business, or
23
any agent or other representative operating within this State
24
under the authority of the person or its subsidiary,
25
irrespective of whether the place of business or the agent is
26
located here permanently or temporarily or whether the person

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LRB104 18670 HLH 32113 b
1
or subsidiary is licensed to do business in this State.

2

"Retailer" means any person in this State engaged in the
3
business of selling tobacco products to consumers in this
4
State, regardless of quantity or number of sales.
5

"Sale" means any transfer, exchange, or barter in any
6
manner or by any means whatsoever for a consideration and
7
includes all sales made by persons.
8

"Stamp" or "stamps" mean the indicia required to be
9
affixed on a package of little cigars that evidence payment of
10
the tax on packages of little cigars containing 20 or 25 little
11
cigars under Section 10-10 of this Act. These stamps shall be
12
the same stamps used for cigarettes under the Cigarette Tax
13
Act.
14

"Stamping distributor" means a distributor licensed under
15
this Act and also licensed as a distributor under the
16
Cigarette Tax Act or Cigarette Use Tax Act.
17

"Stock keeping unit" or "SKU" means the unique identifier
18
assigned by a manufacturer, distributor, or remote retail
19
seller to various tobacco products in order to track
20
inventory.

21

"Tobacco products" means any product that is made from or
22
derived from tobacco that is intended for human consumption or
23
is likely to be consumed, including but not limited to cigars,
24
including little cigars; cheroots; stogies; periques;
25
granulated, plug cut, crimp cut, ready rubbed, and other
26
smoking tobacco; snuff (including moist snuff) and snuff

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LRB104 18670 HLH 32113 b
1
flour; cavendish; plug and twist tobacco; fine-cut and other
2
chewing tobaccos; shorts; refuse scraps, clippings, cuttings,
3
and sweeping of tobacco; snus; shisha and tobacco for use in
4
waterpipes; and other kinds and forms of tobacco, prepared in
5
such manner as to be suitable for chewing or smoking in a pipe
6
or otherwise, or both for chewing and smoking or for
7
inhalation, absorption, or ingesting by any other means; but
8
does not include cigarettes as defined in Section 1 of the
9
Cigarette Tax Act or tobacco purchased for the manufacture of
10
cigarettes by cigarette distributors and manufacturers defined
11
in the Cigarette Tax Act and persons who make, manufacture, or
12
fabricate cigarettes as a part of a Correctional Industries
13
program for sale to residents incarcerated in penal
14
institutions or resident patients of a State operated mental
15
health facility.
16

Beginning on July 1, 2019, "tobacco products" also
17
includes electronic cigarettes.
18

Beginning July 1, 2025, "tobacco products" also includes
19
any product that is made from or derived from tobacco, or that
20
contains nicotine whether natural or synthetic, that is
21
intended for human consumption or is likely to be consumed,
22
including but not limited to nicotine pouches, lozenges, and
23
gum; and other kinds and forms of nicotine prepared in such
24
manner as to be suitable for chewing or smoking in a pipe or
25
otherwise, or both for chewing and smoking or for inhalation,
26
absorption, or ingesting by any other means.

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LRB104 18670 HLH 32113 b
1

"Tobacco products" does not include any product that has
2
been approved by the United States Food and Drug
3
Administration for sale as a tobacco or smoking cessation
4
product, a nicotine replacement therapy product, or for other
5
medical purposes where that product is marketed and sold
6
solely for such approved use, including but not limited to
7
spray or inhaler prescribed by a physician, chewing gum, skin
8
patches, or lozenges.
9

"Wholesale price" means the established list price for
10
which a manufacturer sells tobacco products to a distributor,
11
before the allowance of any discount, trade allowance, rebate,
12
or other reduction. In the absence of such an established list
13
price, the manufacturer's invoice price at which the
14
manufacturer sells the tobacco product to unaffiliated
15
distributors, before any discounts, trade allowances, rebates,
16
or other reductions, shall be presumed to be the wholesale
17
price.
18

"Wholesaler" means any person, wherever resident or
19
located, engaged in the business of selling tobacco products
20
to others for the purpose of resale. "Wholesaler", when used
21
in this Act, does not include a person licensed as a
22
distributor under Section 10-20 of this Act unless expressly
23
stated in this Act.
24
(Source: P.A. 103-1001, eff. 8-9-24; 104-6, eff. 7-1-25.)

25

(35 ILCS 143/10-10)

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1

Sec. 10-10.
Tax imposed.
2

(a) Except as otherwise provided in this Section with
3
respect to little cigars, on the first day of the third month
4
after the month in which this Act becomes law, a tax is imposed
5
on any person engaged in business as a distributor of tobacco
6
products, as defined in Section 10-5, at the rate of
:
7

(1)

(i)
18% of the wholesale price of tobacco products
8

sold or otherwise disposed of to retailers or consumers
9

located in this State prior to July 1, 2012;
10

(2)

(ii)
36% of the wholesale price of tobacco
11

products sold or otherwise disposed of to retailers or
12

consumers located in this State beginning on July 1, 2012
13

and through June 30, 2025;
and

except that, beginning on
14

January 1, 2013 and through June 30, 2025, the tax on moist
15

snuff shall be imposed at a rate of $0.30 per ounce, and a
16

proportionate tax at the like rate on all fractional parts
17

of an ounce, sold or otherwise disposed of to retailers or
18

consumers located in this State; and except that,
19

beginning July 1, 2019 and through June 30, 2025, the tax
20

on electronic cigarettes shall be imposed at the rate of
21

15% of the wholesale price of electronic cigarettes sold
22

or otherwise disposed of to retailers or consumers located
23

in this State; and
24

(3)

(iii)
45% of the wholesale price of tobacco
25

products, including moist snuff and electronic cigarettes,
26

sold or otherwise disposed of to retailers or consumers

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LRB104 18670 HLH 32113 b
1

located in this State on and after July 1, 2025
and before
2

January 1, 2027; and

.

3

(4) beginning on January 1, 2027, 45% of:

4

(A) the actual cost paid by a distributor or
5

remote retail seller for the stock keeping unit sold
6

or otherwise disposed of to a retailer or consumer in
7

the State; or
8

(B) if documentation of the actual cost paid by a
9

distributor or remote retail seller is not available
10

due to matters beyond the distributor or remote retail
11

seller's control, the actual cost list paid by a
12

distributor or remote retail seller for the stock
13

keeping unit sold or otherwise disposed of to
14

retailers or consumers located in this State for which
15

documentation is not available.

16

The tax
imposed under this subsection (a)
is in addition
17
to all other occupation or privilege taxes imposed by the
18
State of Illinois, by any political subdivision thereof, or by
19
any municipal corporation. However, the tax is not imposed
20
upon any activity in that business in interstate commerce or
21
otherwise, to the extent to which that activity may not, under
22
the Constitution and Statutes of the United States, be made
23
the subject of taxation by this State, and except that,
24
beginning July 1, 2013, the tax on little cigars shall be
25
imposed at the same rate, and the proceeds shall be
26
distributed in the same manner, as the tax imposed on

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LRB104 18670 HLH 32113 b
1
cigarettes under the Cigarette Tax Act. The tax is also not
2
imposed on sales made to the United States or any entity
3
thereof.
4

If the Department determines that the actual cost list for
5
a SKU is not indicative of the actual cost paid for the SKU,
6
then the Department may determine the distributor's or remote
7
retail seller's tax liability for the SKU based on the
8
distributor's or remote retail seller's books and records or
9
from information on invoices obtained from the distributor's
10
or remote retail seller's suppliers.
11

(a-5) Beginning January 1, 2027, the tax imposed under
12
subsection (a) is also imposed upon persons who are engaged in
13
business as remote retail sellers of cigars and pipe tobacco
14
and who make sales to Illinois consumers on which the tax has
15
not been paid by a distributor, if:
16

(1) the cumulative gross receipts of the remote retail
17

seller from sales of tangible personal property to
18

consumers in this State are $100,000 or more; or
19

(2) the remote retail seller enters into 200 or more
20

separate transactions for the sale of tangible personal
21

property to consumers in this State.
22

A remote retail seller that meets or exceeds the threshold
23
in either paragraph (1) or (2) of this subsection shall be
24
liable for taxes imposed by this Act on all sales made by that
25
remote retail seller of taxable products under this Act to
26
Illinois consumers on which the tax has not been paid by a

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LRB104 18670 HLH 32113 b
1
distributor.
2

The remote retail seller shall determine on a quarterly
3
basis, ending on the last day of March, June, September, and
4
December, whether it meets the criteria of either paragraph
5
(1) or (2) of this subsection for the preceding 12-month
6
period. If the remote retail seller meets the criteria of
7
either paragraph (1) or (2) for a 12-month period, then the
8
remote retail seller is considered to be engaged in business
9
as a remote retail seller in this State and is required to
10
collect and remit the tax imposed under this Act and to file
11
all applicable returns for the next 12-month period. At the
12
end of that 12-month period, the remote retail seller shall
13
determine whether the remote retail seller met the criteria of
14
either paragraph (1) or (2) for the preceding 12-month period.
15
If the remote retail seller met the criteria in either
16
paragraph (1) or (2) for the preceding 12-month period, the
17
remote retail seller is considered to be engaged in business
18
as a remote retail seller in this State and is required to
19
collect and remit the tax imposed under this Act and file
20
returns for the subsequent year. If, at the end of a one-year
21
period, a remote retail seller that was required to collect
22
and remit the tax imposed under this Act determines that the
23
remote retail seller did not meet the criteria in either
24
paragraph (1) or (2) during the preceding 12-month period,
25
then the remote retail seller shall certify to the Department,
26
in the form and manner required by the Department, that the

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LRB104 18670 HLH 32113 b
1
remote retail seller did not meet the criteria in either
2
paragraph (1) or (2) during the preceding 12-month period and
3
shall subsequently determine on a quarterly basis, ending on
4
the last day of March, June, September, and December, whether
5
the remote retail seller meets the criteria of either
6
paragraph (1) or (2) for the preceding 12-month period.

7

(b) Notwithstanding subsection (a) of this Section,
8
stamping distributors of packages of little cigars containing
9
20 or 25 little cigars sold or otherwise disposed of in this
10
State shall remit the tax by purchasing tax stamps from the
11
Department and affixing them to packages of little cigars in
12
the same manner as stamps are purchased and affixed to
13
cigarettes under the Cigarette Tax Act, unless the stamping
14
distributor sells or otherwise disposes of those packages of
15
little cigars to another stamping distributor. Only persons
16
meeting the definition of "stamping distributor" contained in
17
Section 10-5 of this Act may affix stamps to packages of little
18
cigars containing 20 or 25 little cigars. Stamping
19
distributors may not sell or dispose of little cigars at
20
retail to consumers or users at locations where stamping
21
distributors affix stamps to packages of little cigars
22
containing 20 or 25 little cigars.
23

(c) The impact of the tax levied by this Act is imposed
24
upon distributors engaged in the business of selling tobacco
25
products to retailers or consumers in this State.
Beginning
26
January 1, 2027, the impact of the tax levied by this Act is

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also imposed upon remote retail sellers that meet the criteria
2
in subsection (a-5) of this Section. A remote retail seller
3
shall pay the tax on all sales of cigars and pipe tobacco to
4
consumers in this State on which the tax has not been paid by a
5
distributor.
Whenever a stamping distributor brings or causes
6
to be brought into this State from without this State, or
7
purchases from without or within this State, any packages of
8
little cigars containing 20 or 25 little cigars upon which
9
there are no tax stamps affixed as required by this Act, for
10
purposes of resale or disposal in this State to a person not a
11
stamping distributor, then such stamping distributor shall pay
12
the tax to the Department and add the amount of the tax to the
13
price of such packages sold by such stamping distributor.
14
Payment of the tax shall be evidenced by a stamp or stamps
15
affixed to each package of little cigars containing 20 or 25
16
little cigars.
17

Stamping distributors paying the tax to the Department on
18
packages of little cigars containing 20 or 25 little cigars
19
sold to other distributors, wholesalers or retailers shall add
20
the amount of the tax to the price of the packages of little
21
cigars containing 20 or 25 little cigars sold by such stamping
22
distributors.
23

(d) Beginning on January 1, 2013, the tax rate imposed per
24
ounce of moist snuff may not exceed 15% of the tax imposed upon
25
a package of 20 cigarettes pursuant to the Cigarette Tax Act.
26

(d-5) Notwithstanding any other provisions of this Section

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1
to the contrary, beginning January 1, 2027 and continuing
2
through December 31, 2029, the tax per cigar sold or otherwise
3
disposed of shall not exceed $0.75 per cigar. This subsection
4
shall not apply to little cigars.

5

(e) All moneys received by the Department under this Act
6
from sales occurring prior to July 1, 2012 shall be paid into
7
the Long-Term Care Provider Fund of the State Treasury. Of the
8
moneys received by the Department from sales occurring on or
9
after July 1, 2012, except for moneys received from the tax
10
imposed on the sale of little cigars, 50% shall be paid into
11
the Long-Term Care Provider Fund and 50% shall be paid into the
12
Healthcare Provider Relief Fund. Beginning July 1, 2013, all
13
moneys received by the Department under this Act from the tax
14
imposed on little cigars shall be distributed as provided in
15
Section 2 of the Cigarette Tax Act. Of the moneys received by
16
the Department under this Act from sales occurring on or after
17
July 1, 2025, except for moneys received from the tax imposed
18
on the sale of little cigars, the first $5,000,000 collected
19
in each fiscal year shall be paid into the Tobacco Settlement
20
Recovery Fund for tobacco health initiatives at the Department
21
of Public Health, and the remainder of the moneys collected in
22
each fiscal year shall be paid as follows: 50% shall be paid
23
into the Long-Term Care Provider Fund; and 50% shall be paid
24
into the Healthcare Provider Relief Fund.
25
(Source: P.A. 104-6, eff. 7-1-25.)

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1

(35 ILCS 143/10-24 new)
2

Sec. 10-24.
Remote retail seller's license.
Beginning on
3
January 1, 2027, it shall be unlawful for any person who meets
4
the criteria established in subsection (a-5) of Section 10-10
5
to engage in business as a remote retail seller within the
6
meaning of this Act without first having obtained a license to
7
do so from the Department. Application for that license shall
8
be made to the Department, by electronic means, in a form
9
prescribed by the Department. Each applicant for a license
10
shall furnish to the Department, in an electronic format
11
established by the Department, the following information:
12

(1) the name and address of the applicant;
13

(2) the address of the location at which the applicant
14

proposes to engage in business as a remote retail seller
15

outside this State; and
16

(3) such other additional information as the
17

Department may lawfully require by rule.
18

Beginning on January 1, 2027, in addition to obtaining a
19
license to engage in business as a remote retail seller in this
20
State, no remote retail seller who meets the criteria
21
established in subsection (a-5) of Section 10-10 may engage in
22
business as a remote retail seller within the meaning of this
23
Act without registering under the Retailers' Occupation Tax
24
Act pursuant to Section 2a of that Act.
25

A separate annual license shall be obtained for each place
26
of business at which a person who is required to procure a

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remote retail seller's license under this Section proposes to
2
engage in business as a remote retail seller in Illinois under
3
this Act. All licenses issued by the Department under this
4
Section shall be valid for a period not to exceed one year
5
after issuance unless sooner revoked, canceled, or suspended
6
as provided in this Act. All licenses must be renewed on an
7
annual basis. An application submitted by a remote retail
8
seller shall include an acknowledgement consenting to the
9
jurisdiction of the Department and the courts of this State
10
concerning the enforcement of this Act and any related laws,
11
rules, and regulations, including authorizing the Department
12
of Revenue to conduct inspections and audits for the purpose
13
of ensuring compliance with this Act and to issue penalties
14
for violations of this Act.
15

Each remote retail seller must perform age verification
16
through an independent, third-party age verification service
17
that compares information available from a commercially
18
available database, or aggregate of databases, that are
19
regularly used by government agencies and businesses for the
20
purpose of age and identity verification to the personal
21
information entered by the individual during the ordering
22
process that establishes that the individual is of age.
23

If the provisions of subsection (a-5) of Section 10-10 are
24
met, and the tax imposed under this Act is being remitted using
25
the actual cost list method to calculate the tax, each remote
26
retail seller must provide the remote retail sellers's

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1
certified actual cost list to the Department for each SKU to be
2
offered for remote retail sale in the subsequent calendar
3
year. The actual cost list shall be updated by the remote
4
retail seller quarterly as new SKUs are added to the remote
5
retail seller's inventory. New SKUs will be added using the
6
actual cost first paid for the SKU.
7

The following are ineligible to receive a remote retail
8
seller's license under this Act:
9

(1) a person who has been convicted of a felony under
10

any federal or State law for smuggling cigarettes or
11

tobacco products or tobacco tax evasion, if the
12

Department, after investigation and a hearing if requested
13

by the applicant, determines that such person has not been
14

sufficiently rehabilitated to warrant the public trust;
15

(2) a corporation, if any officer, manager or director
16

thereof, or any stockholder or stockholders owning in the
17

aggregate more than 5% of the stock of such corporation,
18

would not be eligible to receive a license under this Act
19

for any reason; and
20

(3) any person who is in default to the State of
21

Illinois for moneys due under this Act or any other tax Act
22

administered by the Department.
23

The Department, upon receipt of an application, in proper
24
form, from a person who is eligible to receive a remote retail
25
seller's license under this Act, shall issue to such applicant
26
a license in form as prescribed by the Department, which

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1
license shall permit the applicant to which it is issued to
2
engage in business as a remote retail seller under this Act at
3
the place shown in the remote retail seller's application. All
4
licenses issued by the Department under this Section shall be
5
valid for a period not to exceed one year after issuance unless
6
sooner revoked, canceled or suspended as provided in this Act.
7
No license issued under this Section is transferable or
8
assignable. A person who obtains a license as a retailer who
9
ceases to do business as specified in the license, or who never
10
commenced business, or whose license is suspended or revoked,
11
shall immediately surrender the license to the Department.
12

The Department may, in its discretion, upon application,
13
authorize the payment of the tax imposed under Section 10-10
14
by any remote retail seller not otherwise subject to the tax
15
imposed under this Act who, to the satisfaction of the
16
Department, furnishes adequate security to ensure payment of
17
the tax. The remote retail seller shall be issued, without
18
charge, a license to remit the tax. When so authorized, it
19
shall be the duty of the remote retail seller to remit the tax
20
imposed upon the actual cost or actual cost list price of the
21
cigars or pipe tobacco sold or otherwise disposed of to
22
consumers located in this State, in the same manner and
23
subject to the same requirements as any other remote retail
24
seller required to be licensed under this Act. It shall be the
25
duty of the remote retail seller to remit the tax imposed upon
26
the actual cost or actual cost list price of cigar or pipe

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1
tobacco, sold or otherwise disposed of to consumers located in
2
this State, in the same manner and subject to the same
3
requirements as any other remote retail seller required to be
4
licensed under this Act.
5

Any person aggrieved by any decision of the Department
6
under this Section may, within 30 days after notice of the
7
decision, protest and request a hearing. Upon receiving a
8
request for a hearing, the Department shall give notice to the
9
person requesting the hearing of the time and place fixed for
10
the hearing and shall hold a hearing in conformity with the
11
provisions of this Act and then issue its final administrative
12
decision in the matter to that person. In the absence of a
13
protest and request for a hearing within 30 days, the
14
Department's decision shall become final without any further
15
determination being made or notice given.

16

(35 ILCS 143/10-25)
17

Sec. 10-25.
License actions.
18

(a) The Department may, after notice and a hearing,
19
revoke, cancel, or suspend the license of any distributor
,

or

20
retailer
, or remote retail seller
who violates any of the
21
provisions of this Act, fails to keep books and records as
22
required under this Act, fails to make books and records
23
available for inspection upon demand by a duly authorized
24
employee of the Department, or violates a rule or regulation
25
of the Department for the administration and enforcement of

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1
this Act. The notice shall specify the alleged violation or
2
violations upon which the revocation, cancellation, or
3
suspension proceeding is based.
4

(a-5) The Department may, after notice and a hearing,
5
revoke, cancel, or suspend the license of a distributor or
6
remote retail seller that fails to properly register and remit
7
tax under the Retailers' Occupation Tax Act for all tobacco
8
products that are sold to consumers in this State.
9

(a-10) The Department may, after notice and a hearing,
10
revoke, cancel, or suspend the license of a distributor or
11
remote retail seller who is found in violation of any law,
12
rule, or regulation of the state where the business is located
13
as listed on the license issued by the Department. The notice
14
shall specify the alleged violation or violations upon which
15
the revocation, cancellation, or suspension proceeding is
16
based.

17

(b) The Department may revoke, cancel, or suspend the
18
license of any distributor for a violation of the Tobacco
19
Products Manufacturers' Escrow Enforcement Act of 2003 as
20
provided in Section 30 of that Act.
21

(c) If the retailer has a training program that
22
facilitates compliance with minimum-age tobacco laws, the
23
Department shall suspend for 3 days the license of that
24
retailer for a fourth or subsequent violation of the
25
Prevention of Tobacco Use by Persons under 21 Years of Age and
26
Sale and Distribution of Tobacco Products Act, as provided in

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1
subsection (a) of Section 2 of that Act. For the purposes of
2
this Section, any violation of subsection (a) of Section 2 of
3
the Prevention of Tobacco Use by Persons under 21 Years of Age
4
and Sale and Distribution of Tobacco Products Act occurring at
5
the retailer's licensed location, during a 24-month period,
6
shall be counted as a violation against the retailer.
7

If the retailer does not have a training program that
8
facilitates compliance with minimum-age tobacco laws, the
9
Department shall suspend for 3 days the license of that
10
retailer for a second violation of the Prevention of Tobacco
11
Use by Persons under 21 Years of Age and Sale and Distribution
12
of Tobacco Products Act, as provided in subsection (a-5) of
13
Section 2 of that Act.
14

If the retailer does not have a training program that
15
facilitates compliance with minimum-age tobacco laws, the
16
Department shall suspend for 7 days the license of that
17
retailer for a third violation of the Prevention of Tobacco
18
Use by Persons under 21 Years of Age and Sale and Distribution
19
of Tobacco Products Act, as provided in subsection (a-5) of
20
Section 2 of that Act.
21

If the retailer does not have a training program that
22
facilitates compliance with minimum-age tobacco laws, the
23
Department shall suspend for 30 days the license of a retailer
24
for a fourth or subsequent violation of the Prevention of
25
Tobacco Use by Persons under 21 Years of Age and Sale and
26
Distribution of Tobacco Products Act, as provided in

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1
subsection (a-5) of Section 2 of that Act.
2

A training program that facilitates compliance with
3
minimum-age tobacco laws must include at least the following
4
elements: (i) it must explain that only individuals displaying
5
valid identification demonstrating that they are 21 years of
6
age or older shall be eligible to purchase cigarettes or
7
tobacco products and (ii) it must explain where a clerk can
8
check identification for a date of birth. The training may be
9
conducted electronically. Each retailer that has a training
10
program shall require each employee who completes the training
11
program to sign a form attesting that the employee has
12
received and completed tobacco training. The form shall be
13
kept in the employee's file and may be used to provide proof of
14
training.
15

(d) The Department may, by application to any circuit
16
court, obtain an injunction restraining any person who engages
17
in business as a distributor
or remote retail seller
of
18
tobacco products without a license (either because his or her
19
license has been revoked, canceled, or suspended or because of
20
a failure to obtain a license in the first instance) from
21
engaging in that business until that person, as if that person
22
were a new applicant for a license, complies with all of the
23
conditions, restrictions, and requirements of Section 10-20
or
24
10-24
of this Act and qualifies for and obtains a license.
25
Refusal or neglect to obey the order of the court may result in
26
punishment for contempt.

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1
(Source: P.A. 104-6, eff. 6-16-25.)

2

(35 ILCS 143/10-30)
3

Sec. 10-30.
Returns.

4

(a) Every distributor shall, on or before the 15th day of
5
each month, file a return with the Department covering the
6
preceding calendar month. Through June 30, 2025, the return
7
shall disclose the wholesale price
, or beginning on January 1,
8
2027, the actual cost or actual cost list price,
for all
9
tobacco products other than
electronic cigarettes, little
10
cigars, or
moist snuff and the quantity in ounces of moist
11
snuff sold or otherwise disposed of and other information that
12
the Department may reasonably require. Beginning July 1, 2025,
13
the return shall disclose the wholesale price for all tobacco
14
products, including moist snuff, sold or otherwise disposed of
15
and other information that the Department may reasonably
16
require. Information that the Department may reasonably
17
require includes information related to the uniform regulation
18
and taxation of tobacco products.
19

(a-5) Beginning February 1, 2027, every remote retail
20
seller shall, on or before the 15th day of each month, file a
21
return with the Department covering the preceding calendar
22
month. The remote retail seller's return must report all
23
cigars or pipe tobacco brought in or caused to be brought in
24
from outside the State or shipped or transported to consumers
25
within the State during the preceding calendar month. The

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1
return must include further information as the Department may
2
prescribe and must show the total actual cost or actual cost
3
list price paid by a remote retail seller for a stock keeping
4
unit for the previous calendar month. The return must show the
5
amount of tax due for all remote retail sales made from outside
6
the State, to a consumer within the State during the preceding
7
calendar month. It is the intent and purpose of this
8
amendatory Act of the 104th General Assembly that the remote
9
retail seller remit the tax at the time the return is filed. It
10
is further the intent and purpose of this amendatory Act of the
11
104th General Assembly to impose the tax under this Act only
12
once on all tobacco products, including cigars and pipe
13
tobacco, sold in the State.

14

(b) In addition to the information required under
15
subsection (a), on or before the 15th day of each month,
16
covering the preceding calendar month, each stamping
17
distributor shall report the quantity of little cigars sold or
18
otherwise disposed of, including the number of packages of
19
little cigars sold or disposed of during the month containing
20
20 or 25 little cigars.
21

(c) At the time when any return of any distributor is due
22
to be filed with the Department, the distributor shall also
23
remit to the Department the tax liability that the distributor
24
has incurred for transactions occurring in the preceding
25
calendar month.
26

(d) All returns and supporting schedules required to be

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1
filed under this Section and all payments required to be made
2
under this Section shall be by electronic means in the form
3
prescribed by the Department.
4

(e) If any payment provided for in this Section exceeds
5
the distributor's liabilities under this Act, as shown on an
6
original return, the distributor may credit such excess
7
payment against liability subsequently to be remitted to the
8
Department under this Act, in accordance with reasonable rules
9
adopted by the Department.
10
(Source: P.A. 103-592, eff. 1-1-25; 104-6, Article 10, Section
11
10-10, eff. 7-1-25; 104-6, Article 40, Section 40-30, eff.
12
1-1-26; revised 11-19-25.)

13

(35 ILCS 143/10-35)
14

Sec. 10-35.
Record keeping.
15

(a) Every distributor, as defined in Section 10-5, shall
16
keep complete and accurate records of tobacco products held,
17
purchased, manufactured, brought in or caused to be brought in
18
from without the State, and tobacco products sold, or
19
otherwise disposed of, and shall preserve and keep all
20
invoices, bills of lading, sales records, and copies of bills
21
of sale, the wholesale price
, and beginning January 1, 2027
22
the actual cost or actual cost list price
for tobacco products
23
sold or otherwise disposed of, an inventory of tobacco
24
products prepared as of December 31 of each year or as of the
25
last day of the distributor's fiscal year if
the distributor

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1
he or she
files federal income tax returns on the basis of a
2
fiscal year, and other pertinent papers and documents relating
3
to the manufacture, purchase, sale, or disposition of tobacco
4
products. Every sales invoice issued by a licensed distributor
5
to a retailer in this State shall contain the distributor's
6
Tobacco Products License number unless the distributor has
7
been granted a waiver by the Department in response to a
8
written request in cases where (i) the distributor sells
9
little cigars or other tobacco products only to licensed
10
retailers that are wholly-owned by the distributor or owned by
11
a wholly-owned subsidiary of the distributor; (ii) the
12
licensed retailer obtains little cigars or other tobacco
13
products only from the distributor requesting the waiver; and
14
(iii) the distributor affixes the tax stamps to the original
15
packages of little cigars or has or will pay the tax on the
16
other tobacco products sold to the licensed retailer. The
17
distributor shall file a written request with the Department,
18
and, if the Department determines that the distributor meets
19
the conditions for a waiver, the Department shall grant the
20
waiver.
21

(b) Every retailer, as defined in Section 10-5, whether or
22
not the retailer has obtained a retailer's license pursuant to
23
Section 4g, shall keep complete and accurate records of
24
tobacco products held, purchased, sold, or otherwise disposed
25
of, and shall preserve and keep all invoices, bills of lading,
26
sales records, and copies of bills of sale, returns and other

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1
pertinent papers and documents relating to the purchase, sale,
2
or disposition of tobacco products. Such records need not be
3
maintained on the licensed premises, but must be maintained in
4
the State of Illinois; however, if access is available
5
electronically, the records may be maintained out of state.
6
However, all original invoices or copies thereof covering
7
purchases of tobacco products must be retained on the licensed
8
premises for a period of 90 days after such purchase, unless
9
the Department has granted a waiver in response to a written
10
request in cases where records are kept at a central business
11
location within the State of Illinois or in cases where
12
records that are available electronically are maintained out
13
of state. The Department shall adopt rules regarding the
14
eligibility for a waiver, revocation of a waiver, and
15
requirements and standards for maintenance and accessibility
16
of records located at a central location out-of-State pursuant
17
to a waiver provided under this Section.
18

(b-5) Every remote retail seller, as defined in Section
19
10-5 shall keep complete and accurate records of tobacco
20
products held, purchased, sold, or otherwise disposed of and
21
shall preserve and keep all invoices, bills of lading, sales
22
records, and copies of bills of sale, returns and other
23
pertinent papers and documents relating to the purchase, sale,
24
or disposition of tobacco products. Such records must be on
25
the remote retail seller's premises but need not be maintained
26
in the State of Illinois; however, remote retail sellers shall

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1
also provide access electronically. However, all original
2
invoices or copies thereof covering purchases of tobacco
3
products must be retained on the remote retail seller's
4
premises until the expiration of the period with respect to
5
which the Department is authorized to issue a notice of tax
6
liability.

7

(c) Books, records, papers, and documents that are
8
required by this Act to be kept shall, at all times during the
9
usual business hours of the day, be subject to inspection by
10
the Department or its duly authorized agents and employees.
11
The books, records, papers, and documents for any period with
12
respect to which the Department is authorized to issue a
13
notice of tax liability shall be preserved until the
14
expiration of that period.
15
(Source: P.A. 99-192, eff. 1-1-16; 100-940, eff. 8-17-18.)

16

(35 ILCS 143/10-37)
17

Sec. 10-37.
Proof of payment of tax imposed by this Act.
18
Every licensed distributor of tobacco products in this State
19
is required to show proof of the tax having been paid as
20
required by this Act by displaying its Tobacco Products
21
License number on every sales invoice issued to a retailer in
22
this State.
Every licensed remote retail seller of tobacco
23
products in this State is required to show proof of the tax
24
having been paid as required by this Act by displaying its
25
Tobacco Products License number on every sales invoice issued

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1
to a consumer in this State.
No retailer shall possess tobacco
2
products without either a proper invoice indicating that the
3
tobacco products tax was paid by a distributor for the tobacco
4
products in the retailer's possession or other proof that the
5
tax was paid by the retailer if it has purchased tobacco
6
products on which tax has not been paid as required by this
7
Act. Failure to comply with the provisions of this paragraph
8
may be grounds for revocation of a distributor's
, remote
9
retail seller's,
or retailer's license in accordance with
10
Section 10-25 of this Act or Section 6 of the Cigarette Tax
11
Act. In addition, the Department may impose a civil penalty
12
not to exceed $1,000 for the first violation and $3,000 for
13
each subsequent violation, which shall be deposited into the
14
Tax Compliance and Administration Fund.
15
(Source: P.A. 100-940, eff. 8-17-18.)

16

(35 ILCS 143/10-38)
17

Sec. 10-38.
Presumption for unlicensed distributors
,
18
remote retail sellers,
or persons.
Whenever any person obtains
19
tobacco products from an unlicensed in-state or out-of-state
20
distributor
, remote retail seller,
or person, a prima facie
21
presumption shall arise that the tax imposed by this Act on
22
such tobacco products has not been paid in violation of this
23
Act. Invoices or other documents kept in the normal course of
24
business in the possession of a person reflecting purchases of
25
tobacco products from an unlicensed in-state or out-of-state

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1
distributor
, remote retail seller,
or person or invoices or
2
other documents kept in the normal course of business obtained
3
by the Department from in-state or out-of-state distributors
,
4
remote retail sellers,
or persons, are sufficient to raise the
5
presumption that the tax imposed by this Act has not been paid.
6
If a presumption is raised, the Department may assess tax,
7
penalty, and interest on the tobacco products. In addition,
8
any person who violates this Section is liable to pay to the
9
Department, for deposit in the Tax Compliance and
10
Administration Fund, a penalty of $1,000 for the first
11
violation and $3,000 for any subsequent violation. The
12
Department may adopt rules to administer the penalties under
13
this Section.
14
(Source: P.A. 100-940, eff. 8-17-18.)

15

(35 ILCS 143/10-45)
16

Sec. 10-45.
Incorporation by reference.
All of the
17
provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
18
5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a, and 12 of the
19
Retailers' Occupation Tax Act, and all applicable provisions
20
of the Uniform Penalty and Interest Act that are not
21
inconsistent with this Act, apply to distributors
and remote
22
retail sellers
of tobacco products to the same extent as if
23
those provisions were included in this Act. References in the
24
incorporated Sections of the Retailers' Occupation Tax Act to
25
retailers, to sellers, or to persons engaged in the business

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of selling tangible personal property mean distributors
or
2
remote retail sellers
when used in this Act. References in the
3
incorporated Sections to sales of tangible personal property
4
mean sales of tobacco products when used in this Act.
5

All of the provisions of Sections 7, 8, 8a, 16, 18a, 18b,
6
18c, 22, 23, 24, 26, 27, and 28a of the Cigarette Tax Act which
7
are not inconsistent with this Act shall apply, as far as
8
practicable, to the subject matter of this Act to the same
9
extent as if those provisions were included in this Act.
10
References in the incorporated Sections to sales of cigarettes
11
mean sales of little cigars in packages of 20 or 25 little
12
cigars.
13
(Source: P.A. 98-273, eff. 8-9-13.)

14

(35 ILCS 143/10-50)
15

Sec. 10-50.
Violations and penalties.
When the amount due
16
is under $300, any distributor
or remote retail seller
who
17
fails to file a return, willfully fails or refuses to make any
18
payment to the Department of the tax imposed by this Act, or
19
files a fraudulent return, or any officer or agent of a
20
corporation engaged in the business of distributing
or
21
engaging in remote retail sales of
tobacco products to
22
retailers
or

and
consumers located in this State who signs a
23
fraudulent return filed on behalf of the corporation, or any
24
accountant or other agent who knowingly enters false
25
information on the return of any taxpayer under this Act is

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guilty of a Class 4 felony.
2

Any person who violates any provision of Section 10-20,
3
10-21,
or
10-22
, or 10-24
of this Act, fails to keep books and
4
records as required under this Act, or willfully violates a
5
rule or regulation of the Department for the administration
6
and enforcement of this Act is guilty of a Class 4 felony. A
7
person commits a separate offense on each day that he or she
8
engages in business in violation of Section 10-20, 10-21,
or

9
10-22
, or 10-24
of this Act. If a person fails to produce the
10
books and records for inspection by the Department upon
11
request, a prima facie presumption shall arise that the person
12
has failed to keep books and records as required under this
13
Act. A person who is unable to rebut this presumption is in
14
violation of this Act and is subject to the penalties provided
15
in this Section.
16

When the amount due is under $300, any person who accepts
17
money that is due to the Department under this Act from a
18
taxpayer for the purpose of acting as the taxpayer's agent to
19
make the payment to the Department, but who fails to remit the
20
payment to the Department when due, is guilty of a Class 4
21
felony.
22

Any person who violates any provision of Sections 10-20,
23
10-21 and 10-22 of this Act, fails to keep books and records as
24
required under this Act, or willfully violates a rule or
25
regulation of the Department for the administration and
26
enforcement of this Act is guilty of a business offense and may

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be fined up to $5,000. If a person fails to produce books and
2
records for inspection by the Department upon request, a prima
3
facie presumption shall arise that the person has failed to
4
keep books and records as required under this Act. A person who
5
is unable to rebut this presumption is in violation of this Act
6
and is subject to the penalties provided in this Section. A
7
person commits a separate offense on each day that he or she
8
engages in business in violation of Sections 10-20, 10-21 and
9
10-22 of this Act.
10

When the amount due is $300 or more, any distributor
or
11
remote retail seller
who files, or causes to be filed, a
12
fraudulent return, or any officer or agent of a corporation
13
engaged in the business of distributing
or engaging in remote
14
retail sales of
tobacco products to retailers
or

and
consumers
15
located in this State who files or causes to be filed or signs
16
or causes to be signed a fraudulent return filed on behalf of
17
the corporation, or any accountant or other agent who
18
knowingly enters false information on the return of any
19
taxpayer under this Act is guilty of a Class 3 felony.
20

When the amount due is $300 or more, any person engaged in
21
the business of distributing
or engaging in remote retail
22
sales of
tobacco products to retailers
or

and
consumers
23
located in this State who fails to file a return, willfully
24
fails or refuses to make any payment to the Department of the
25
tax imposed by this Act, or accepts money that is due to the
26
Department under this Act from a taxpayer for the purpose of

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acting as the taxpayer's agent to make payment to the
2
Department but fails to remit such payment to the Department
3
when due is guilty of a Class 3 felony.
4

When the amount due is under $300, any retailer who fails
5
to file a return, willfully fails or refuses to make any
6
payment to the Department of the tax imposed by this Act, or
7
files a fraudulent return, or any officer or agent of a
8
corporation engaged in the retail business of selling tobacco
9
products to purchasers of tobacco products for use and
10
consumption located in this State who signs a fraudulent
11
return filed on behalf of the corporation, or any accountant
12
or other agent who knowingly enters false information on the
13
return of any taxpayer under this Act is guilty of a Class A
14
misdemeanor for a first offense and a Class 4 felony for each
15
subsequent offense.
16

When the amount due is $300 or more, any retailer who fails
17
to file a return, willfully fails or refuses to make any
18
payment to the Department of the tax imposed by this Act, or
19
files a fraudulent return, or any officer or agent of a
20
corporation engaged in the retail business of selling tobacco
21
products to purchasers of tobacco products for use and
22
consumption located in this State who signs a fraudulent
23
return filed on behalf of the corporation, or any accountant
24
or other agent who knowingly enters false information on the
25
return of any taxpayer under this Act is guilty of a Class 4
26
felony.

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1

Any person whose principal place of business is in this
2
State and who is charged with a violation under this Section
3
shall be tried in the county where his or her principal place
4
of business is located unless he or she asserts a right to be
5
tried in another venue. If the taxpayer does not have his or
6
her principal place of business in this State, however, the
7
hearing must be held in Sangamon County unless the taxpayer
8
asserts a right to be tried in another venue.
9

Any taxpayer or agent of a taxpayer who with the intent to
10
defraud purports to make a payment due to the Department by
11
issuing or delivering a check or other order upon a real or
12
fictitious depository for the payment of money, knowing that
13
it will not be paid by the depository, is guilty of a deceptive
14
practice in violation of Section 17-1 of the Criminal Code of
15
2012.
16

A prosecution for a violation described in this Section
17
may be commenced within 3 years after the commission of the act
18
constituting the violation.
19
(Source: P.A. 100-201, eff. 8-18-17; 100-940, eff. 8-17-18.)

20

Section 99.
Effective date.
This Act takes effect January
21
1, 2027.

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