TOBACCO TAX-REMOTE SELLERS

Illinois General Assembly - Full Text of SB1314

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SB1314 - 104th General Assembly

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Senate Amendment 001

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB1314

Introduced 1/28/2025, by Sen. Cristina Castro

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,
2026, the tax under the Act is 36% 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, 2026 and continuing through December
31, 2028, 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, 2026.
LRB104 07123 HLH 17160 b

A BILL FOR

SB1314
LRB104 07123 HLH 17160 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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LRB104 07123 HLH 17160 b
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

SB1314
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LRB104 07123 HLH 17160 b
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 07123 HLH 17160 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

"Person" means any natural individual, firm, partnership,
16
association, joint stock company, joint venture, limited
17
liability company, or public or private corporation, however
18
formed, or a receiver, executor, administrator, trustee,
19
conservator, or other representative appointed by order of any
20
court.
21

"Pipe tobacco" means any tobacco that, because of its
22
appearance, type, packaging, or labeling, is suitable for use
23
in a pipe and is likely to be offered to or purchased by a
24
consumer as tobacco to be smoked in a pipe.

25

"Place of business" means and includes any place where
26
tobacco products are sold or where tobacco products are

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LRB104 07123 HLH 17160 b
1
manufactured, stored, or kept for the purpose of sale or
2
consumption, including any vessel, vehicle, airplane, train,
3
or vending machine.
4

"Prior continuous compliance taxpayer" means any person
5
who is licensed under this Act and who, having been a licensee
6
for a continuous period of 2 years, is determined by the
7
Department not to have been either delinquent or deficient in
8
the payment of tax liability during that period or otherwise
9
in violation of this Act. "Prior continuous compliance
10
taxpayer" also means any taxpayer who has, as verified by the
11
Department, continuously complied with the condition of his
12
bond or other security under provisions of this Act for a
13
period of 2 consecutive years. In calculating the consecutive
14
period of time described in this definition for qualification
15
as a prior continuous compliance taxpayer, a consecutive
16
period of time of qualifying compliance immediately prior to
17
the effective date of this amendatory Act of the 103rd General
18
Assembly shall be credited to any licensee who became licensed
19
on or before the effective date of this amendatory Act of the
20
103rd General Assembly. A distributor that is a prior
21
continuous compliance taxpayer and becomes a successor to a
22
distributor as the result of an acquisition, merger, or
23
consolidation of that distributor shall be deemed to be a
24
prior continuous compliance taxpayer with respect to the
25
acquired, merged, or consolidated entity.
26

"Remote retail sale" means a sale by a remote retail

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LRB104 07123 HLH 17160 b
1
seller of cigars or pipe tobacco to a consumer in this State
2
when:
3

(1) the buyer submits the order for the sale by means
4

of a telephone or other method of voice transmission, by
5

first class mail, or by using the Internet or other online
6

service, or if the seller is otherwise not in the physical
7

presence of the buyer when the request for purchase or
8

order is made; or
9

(2) the cigars or pipe tobacco are delivered to the
10

buyer by common carrier, private delivery service, or
11

other method of remote delivery, or the seller is not in
12

the physical presence of the buyer when the buyer obtains
13

possession of the cigars or pipe tobacco.
14

"Remote retail seller" means a person located outside of
15
this State who makes remote retail sales of cigars or pipe
16
tobacco, so long as that person does not maintain within this
17
State, directly or by a subsidiary, an office, distribution
18
house, sales house, warehouse, or other place of business, or
19
any agent or other representative operating within this State
20
under the authority of the person or its subsidiary,
21
irrespective of whether the place of business or the agent is
22
located here permanently or temporarily or whether the person
23
or subsidiary is licensed to do business in this State.

24

"Retailer" means any person in this State engaged in the
25
business of selling tobacco products to consumers in this
26
State, regardless of quantity or number of sales.

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LRB104 07123 HLH 17160 b
1

"Sale" means any transfer, exchange, or barter in any
2
manner or by any means whatsoever for a consideration and
3
includes all sales made by persons.
4

"Stamp" or "stamps" mean the indicia required to be
5
affixed on a package of little cigars that evidence payment of
6
the tax on packages of little cigars containing 20 or 25 little
7
cigars under Section 10-10 of this Act. These stamps shall be
8
the same stamps used for cigarettes under the Cigarette Tax
9
Act.
10

"Stamping distributor" means a distributor licensed under
11
this Act and also licensed as a distributor under the
12
Cigarette Tax Act or Cigarette Use Tax Act.
13

"Stock keeping unit" or "SKU" means the unique identifier
14
assigned by a manufacturer, distributor, or remote retail
15
seller to various tobacco products in order to track
16
inventory.

17

"Tobacco products" means any cigars, including little
18
cigars; cheroots; stogies; periques; granulated, plug cut,
19
crimp cut, ready rubbed, and other smoking tobacco; snuff
20
(including moist snuff) or snuff flour; cavendish; plug and
21
twist tobacco; fine-cut and other chewing tobaccos; shorts;
22
refuse scraps, clippings, cuttings, and sweeping of tobacco;
23
and other kinds and forms of tobacco, prepared in such manner
24
as to be suitable for chewing or smoking in a pipe or
25
otherwise, or both for chewing and smoking; but does not
26
include cigarettes as defined in Section 1 of the Cigarette

SB1314
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LRB104 07123 HLH 17160 b
1
Tax Act or tobacco purchased for the manufacture of cigarettes
2
by cigarette distributors and manufacturers defined in the
3
Cigarette Tax Act and persons who make, manufacture, or
4
fabricate cigarettes as a part of a Correctional Industries
5
program for sale to residents incarcerated in penal
6
institutions or resident patients of a State operated mental
7
health facility.
8

Beginning on July 1, 2019, "tobacco products" also
9
includes electronic cigarettes.
10

"Wholesale price" means the established list price for
11
which a manufacturer sells tobacco products to a distributor,
12
before the allowance of any discount, trade allowance, rebate,
13
or other reduction. In the absence of such an established list
14
price, the manufacturer's invoice price at which the
15
manufacturer sells the tobacco product to unaffiliated
16
distributors, before any discounts, trade allowances, rebates,
17
or other reductions, shall be presumed to be the wholesale
18
price.
19

"Wholesaler" means any person, wherever resident or
20
located, engaged in the business of selling tobacco products
21
to others for the purpose of resale. "Wholesaler", when used
22
in this Act, does not include a person licensed as a
23
distributor under Section 10-20 of this Act unless expressly
24
stated in this Act.
25
(Source: P.A. 102-40, eff. 6-25-21; 103-1001, eff. 8-9-24.)

SB1314
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LRB104 07123 HLH 17160 b
1

(35 ILCS 143/10-10)
2

Sec. 10-10.
Tax imposed.
3

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

8

(1)

(i)
18% of the wholesale price of tobacco
9

products sold or otherwise disposed of to retailers or
10

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

11

(2)

and (ii)
36% of the wholesale price of tobacco
12

products sold or otherwise disposed of to retailers or
13

consumers located in this State beginning on July 1, 2012
14

and before January 1, 2026; and
15

(3) beginning on January 1, 2026, 36% of:
16

(A) the actual cost paid by a distributor or
17

remote retail seller for the stock keeping unit sold
18

or otherwise disposed of to a retailer or consumer in
19

the State; or
20

(B) if documentation of the actual cost paid
21

by a distributor or remote retail seller is not
22

available due to matters beyond the distributor or
23

remote retail seller's control, the actual cost list
24

paid by a distributor or remote retail seller for the
25

stock keeping unit sold or otherwise disposed of to
26

retailers or consumers located in this State for which

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1

documentation is not available.

; except that,
2

beginning

3

Notwithstanding the provisions of this subsection (a),
4
beginning
on January 1, 2013, the tax on moist snuff shall be
5
imposed at a rate of $0.30 per ounce, and a proportionate tax
6
at the like rate on all fractional parts of an ounce, sold or
7
otherwise disposed of to retailers or consumers located in
8
this State
. Notwithstanding the provisions of subsection (a),
9
beginning on

; and except that, beginning
July 1, 2019, the tax
10
on electronic cigarettes shall be imposed at the rate of 15% of
11
the wholesale price of electronic cigarettes sold or otherwise
12
disposed of to retailers or consumers located in this State.
13

The tax
imposed under this subsection (a)
is in addition
14
to all other occupation or privilege taxes imposed by the
15
State of Illinois, by any political subdivision thereof, or by
16
any municipal corporation. However, the tax is not imposed
17
upon any activity in that business in interstate commerce or
18
otherwise, to the extent to which that activity may not, under
19
the Constitution and Statutes of the United States, be made
20
the subject of taxation by this State, and except that,
21
beginning July 1, 2013, the tax on little cigars shall be
22
imposed at the same rate, and the proceeds shall be
23
distributed in the same manner, as the tax imposed on
24
cigarettes under the Cigarette Tax Act. The tax is also not
25
imposed on sales made to the United States or any entity
26
thereof.

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LRB104 07123 HLH 17160 b
1

If the Department determines that the actual cost list for
2
a SKU is not indicative of the actual cost paid for the SKU,
3
then the Department may determine the distributor's or remote
4
retail seller's tax liability for the SKU based on the
5
distributor's or remote retail seller's books and records or
6
from information on invoices obtained from the distributor's
7
or remote retail seller's suppliers.
8

(a-5) Beginning January 1, 2026, the tax imposed under
9
subsection (a) is also imposed upon persons who are engaged in
10
business as remote retail sellers of cigars and pipe tobacco
11
and who make sales to Illinois consumers on which the tax has
12
not been paid by a distributor, if:
13

(1) the cumulative gross receipts of the remote retail
14

seller from sales of tangible personal property to
15

consumers in this State are $100,000 or more; or
16

(2) the remote retail seller enters into 200 or more
17

separate transactions for the sale of tangible personal
18

property to consumers in this State.
19

A remote retail seller that meets or exceeds the threshold
20
in either paragraph (1) or (2) of this subsection shall be
21
liable for taxes imposed by this Act on all sales made by that
22
remote retail seller of taxable products under this Act to
23
Illinois consumers on which the tax has not been paid by a
24
distributor.
25

The remote retail seller shall determine on a quarterly
26
basis, ending on the last day of March, June, September, and

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LRB104 07123 HLH 17160 b
1
December, whether it meets the criteria of either paragraph
2
(1) or (2) of this subsection for the preceding 12-month
3
period. If the remote retail seller meets the criteria of
4
either paragraph (1) or (2) for a 12-month period, then the
5
remote retail seller is considered to be engaged in business
6
as a remote retail seller in this State and is required to
7
collect and remit the tax imposed under this Act and to file
8
all applicable returns for the next 12-month period. At the
9
end of that 12-month period, the remote retail seller shall
10
determine whether the remote retail seller met the criteria of
11
either paragraph (1) or (2) for the preceding 12-month period.
12
If the remote retail seller met the criteria in either
13
paragraph (1) or (2) for the preceding 12-month period, the
14
remote retail seller is considered to be engaged in business
15
as a remote retail seller in this State and is required to
16
collect and remit the tax imposed under this Act and file
17
returns for the subsequent year. If, at the end of a one-year
18
period, a remote retail seller that was required to collect
19
and remit the tax imposed under this Act determines that the
20
remote retail seller did not meet the criteria in either
21
paragraph (1) or (2) during the preceding 12-month period,
22
then the remote retail seller shall certify to the Department,
23
in the form and manner required by the Department, that the
24
remote retail seller did not meet the criteria in either
25
paragraph (1) or (2) during the preceding 12-month period and
26
shall subsequently determine on a quarterly basis, ending on

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LRB104 07123 HLH 17160 b
1
the last day of March, June, September, and December, whether
2
the remote retail seller meets the criteria of either
3
paragraph (1) or (2) for the preceding 12-month period.

4

(b) Notwithstanding subsection (a) of this Section,
5
stamping distributors of packages of little cigars containing
6
20 or 25 little cigars sold or otherwise disposed of in this
7
State shall remit the tax by purchasing tax stamps from the
8
Department and affixing them to packages of little cigars in
9
the same manner as stamps are purchased and affixed to
10
cigarettes under the Cigarette Tax Act, unless the stamping
11
distributor sells or otherwise disposes of those packages of
12
little cigars to another stamping distributor. Only persons
13
meeting the definition of "stamping distributor" contained in
14
Section 10-5 of this Act may affix stamps to packages of little
15
cigars containing 20 or 25 little cigars. Stamping
16
distributors may not sell or dispose of little cigars at
17
retail to consumers or users at locations where stamping
18
distributors affix stamps to packages of little cigars
19
containing 20 or 25 little cigars.
20

(c) The impact of the tax levied by this Act is imposed
21
upon distributors engaged in the business of selling tobacco
22
products to retailers or consumers in this State.
Beginning
23
January 1, 2026, the impact of the tax levied by this Act is
24
also imposed upon remote retail sellers that meet the criteria
25
in subsection (a-5) of this Section. A remote retail seller
26
shall pay the tax on all sales of cigars and pipe tobacco to

SB1314
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LRB104 07123 HLH 17160 b
1
consumers in this State on which the tax has not been paid by a
2
distributor.
Whenever a stamping distributor brings or causes
3
to be brought into this State from without this State, or
4
purchases from without or within this State, any packages of
5
little cigars containing 20 or 25 little cigars upon which
6
there are no tax stamps affixed as required by this Act, for
7
purposes of resale or disposal in this State to a person not a
8
stamping distributor, then such stamping distributor shall pay
9
the tax to the Department and add the amount of the tax to the
10
price of such packages sold by such stamping distributor.
11
Payment of the tax shall be evidenced by a stamp or stamps
12
affixed to each package of little cigars containing 20 or 25
13
little cigars.
14

Stamping distributors paying the tax to the Department on
15
packages of little cigars containing 20 or 25 little cigars
16
sold to other distributors, wholesalers or retailers shall add
17
the amount of the tax to the price of the packages of little
18
cigars containing 20 or 25 little cigars sold by such stamping
19
distributors.
20

(d) Beginning on January 1, 2013, the tax rate imposed per
21
ounce of moist snuff may not exceed 15% of the tax imposed upon
22
a package of 20 cigarettes pursuant to the Cigarette Tax Act.
23

(d-5) Notwithstanding any other provisions of this Section
24
to the contrary, beginning January 1, 2026 and continuing
25
through December 31, 2028, the tax per cigar sold or otherwise
26
disposed of shall not exceed $0.75 per cigar. This subsection

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shall not apply to little cigars.

2

(e) All moneys received by the Department under this Act
3
from sales occurring prior to July 1, 2012 shall be paid into
4
the Long-Term Care Provider Fund of the State Treasury. Of the
5
moneys received by the Department from sales occurring on or
6
after July 1, 2012, except for moneys received from the tax
7
imposed on the sale of little cigars, 50% shall be paid into
8
the Long-Term Care Provider Fund and 50% shall be paid into the
9
Healthcare Provider Relief Fund. Beginning July 1, 2013, all
10
moneys received by the Department under this Act from the tax
11
imposed on little cigars shall be distributed as provided in
12
Section 2 of the Cigarette Tax Act.
13
(Source: P.A. 101-31, eff. 6-28-19.)

14

(35 ILCS 143/10-24 new)
15

Sec. 10-24.
Remote retail seller's license.
Beginning on
16
January 1, 2026, it shall be unlawful for any person who meets
17
the criteria established in subsection (a-5) of Section 10-10
18
to engage in business as a remote retail seller within the
19
meaning of this Act without first having obtained a license to
20
do so from the Department. Application for that license shall
21
be made to the Department, by electronic means, in a form
22
prescribed by the Department. Each applicant for a license
23
shall furnish to the Department, in an electronic format
24
established by the Department, the following information:
25

(1) the name and address of the applicant;

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1

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

proposes to engage in business as a remote retail seller
3

outside this State; and
4

(3) such other additional information as the
5

Department may lawfully require by rule.
6

Beginning on January 1, 2026, in addition to obtaining a
7
license to engage in business as a remote retail seller in this
8
State, no remote retail seller who meets the criteria
9
established in subsection (a-5) of Section 10-10 may engage in
10
business as a remote retail seller within the meaning of this
11
Act without registering under the Retailers' Occupation Tax
12
Act pursuant to Section 2a of that Act.
13

A separate annual license shall be obtained for each place
14
of business at which a person who is required to procure a
15
remote retail seller's license under this Section proposes to
16
engage in business as a remote retail seller in Illinois under
17
this Act. All licenses issued by the Department under this
18
Section shall be valid for a period not to exceed one year
19
after issuance unless sooner revoked, canceled, or suspended
20
as provided in this Act. All licenses must be renewed on an
21
annual basis. An application submitted by a remote retail
22
seller shall include an acknowledgement consenting to the
23
jurisdiction of the Department and the courts of this State
24
concerning the enforcement of this Act and any related laws,
25
rules, and regulations, including authorizing the Department
26
of Revenue to conduct inspections and audits for the purpose

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of ensuring compliance with this Act and to issue penalties
2
for violations of this Act.
3

Each remote retail seller must perform age verification
4
through an independent, third-party age verification service
5
that compares information available from a commercially
6
available database, or aggregate of databases, that are
7
regularly used by government agencies and businesses for the
8
purpose of age and identity verification to the personal
9
information entered by the individual during the ordering
10
process that establishes that the individual is of age.
11

If the provisions of subsection (a-5) of Section 10-10 are
12
met, and the tax imposed under this Act is being remitted using
13
the actual cost list method to calculate the tax, each remote
14
retail seller must provide the remote retail sellers's
15
certified actual cost list to the Department for each SKU to be
16
offered for remote retail sale in the subsequent calendar
17
year. The actual cost list shall be updated by the remote
18
retail seller quarterly as new SKUs are added to the remote
19
retail seller's inventory. New SKUs will be added using the
20
actual cost first paid for the SKU.
21

The following are ineligible to receive a remote retail
22
seller's license under this Act:
23

(1) a person who has been convicted of a felony under
24

any federal or State law for smuggling cigarettes or
25

tobacco products or tobacco tax evasion, if the
26

Department, after investigation and a hearing if requested

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by the applicant, determines that such person has not been
2

sufficiently rehabilitated to warrant the public trust;
3

(2) a corporation, if any officer, manager or director
4

thereof, or any stockholder or stockholders owning in the
5

aggregate more than 5% of the stock of such corporation,
6

would not be eligible to receive a license under this Act
7

for any reason; and
8

(3) any person who is in default to the State of
9

Illinois for moneys due under this Act or any other tax Act
10

administered by the Department.
11

The Department, upon receipt of an application, in proper
12
form, from a person who is eligible to receive a remote retail
13
seller's license under this Act, shall issue to such applicant
14
a license in form as prescribed by the Department, which
15
license shall permit the applicant to which it is issued to
16
engage in business as a remote retail seller under this Act at
17
the place shown in the remote retail seller's application. All
18
licenses issued by the Department under this Section shall be
19
valid for a period not to exceed one year after issuance unless
20
sooner revoked, canceled or suspended as provided in this Act.
21
No license issued under this Section is transferable or
22
assignable. A person who obtains a license as a retailer who
23
ceases to do business as specified in the license, or who never
24
commenced business, or whose license is suspended or revoked,
25
shall immediately surrender the license to the Department.
26

The Department may, in its discretion, upon application,

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authorize the payment of the tax imposed under Section 10-10
2
by any remote retail seller not otherwise subject to the tax
3
imposed under this Act who, to the satisfaction of the
4
Department, furnishes adequate security to ensure payment of
5
the tax. The remote retail seller shall be issued, without
6
charge, a license to remit the tax. When so authorized, it
7
shall be the duty of the remote retail seller to remit the tax
8
imposed upon the actual cost or actual cost list price of the
9
cigars or pipe tobacco sold or otherwise disposed of to
10
consumers located in this State, in the same manner and
11
subject to the same requirements as any other remote retail
12
seller required to be licensed under this Act. It shall be the
13
duty of the remote retail seller to remit the tax imposed upon
14
the actual cost or actual cost list price of cigar or pipe
15
tobacco, sold or otherwise disposed of to consumers located in
16
this State, in the same manner and subject to the same
17
requirements as any other remote retail seller required to be
18
licensed under this Act.
19

Any person aggrieved by any decision of the Department
20
under this Section may, within 30 days after notice of the
21
decision, protest and request a hearing. Upon receiving a
22
request for a hearing, the Department shall give notice to the
23
person requesting the hearing of the time and place fixed for
24
the hearing and shall hold a hearing in conformity with the
25
provisions of this Act and then issue its final administrative
26
decision in the matter to that person. In the absence of a

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protest and request for a hearing within 30 days, the
2
Department's decision shall become final without any further
3
determination being made or notice given.

4

(35 ILCS 143/10-25)
5

Sec. 10-25.
License actions.
6

(a) The Department may, after notice and a hearing,
7
revoke, cancel, or suspend the license of any distributor
,

or

8
retailer
, or remote retail seller
who violates any of the
9
provisions of this Act, fails to keep books and records as
10
required under this Act, fails to make books and records
11
available for inspection upon demand by a duly authorized
12
employee of the Department, or violates a rule or regulation
13
of the Department for the administration and enforcement of
14
this Act. The notice shall specify the alleged violation or
15
violations upon which the revocation, cancellation, or
16
suspension proceeding is based.
17

(a-5) The Department may, after notice and a hearing,
18
revoke, cancel, or suspend the license of a distributor or
19
remote retail seller that fails to properly register and remit
20
tax under the Retailers' Occupation Tax Act for all tobacco
21
products that are sold to consumers in this State.
22

(a-10) The Department may, after notice and a hearing,
23
revoke, cancel, or suspend the license of a distributor or
24
remote retail seller who is found in violation of any law,
25
rule, or regulation of the state where the business is located

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1
as listed on the license issued by the Department. The notice
2
shall specify the alleged violation or violations upon which
3
the revocation, cancellation, or suspension proceeding is
4
based.

5

(b) The Department may revoke, cancel, or suspend the
6
license of any distributor for a violation of the Tobacco
7
Product Manufacturers' Escrow Enforcement Act as provided in
8
Section 20 of that Act.
9

(c) If the retailer has a training program that
10
facilitates compliance with minimum-age tobacco laws, the
11
Department shall suspend for 3 days the license of that
12
retailer for a fourth or subsequent violation of the
13
Prevention of Tobacco Use by Persons under 21 Years of Age and
14
Sale and Distribution of Tobacco Products Act, as provided in
15
subsection (a) of Section 2 of that Act. For the purposes of
16
this Section, any violation of subsection (a) of Section 2 of
17
the Prevention of Tobacco Use by Persons under 21 Years of Age
18
and Sale and Distribution of Tobacco Products Act occurring at
19
the retailer's licensed location, during a 24-month period,
20
shall be counted as a violation against the retailer.
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 3 days the license of that
24
retailer for a second violation of the Prevention of Tobacco
25
Use by Persons under 21 Years of Age and Sale and Distribution
26
of Tobacco Products Act, as provided in subsection (a-5) of

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1
Section 2 of that Act.
2

If the retailer does not have a training program that
3
facilitates compliance with minimum-age tobacco laws, the
4
Department shall suspend for 7 days the license of that
5
retailer for a third violation of the Prevention of Tobacco
6
Use by Persons under 21 Years of Age and Sale and Distribution
7
of Tobacco Products Act, as provided in subsection (a-5) of
8
Section 2 of that Act.
9

If the retailer does not have a training program that
10
facilitates compliance with minimum-age tobacco laws, the
11
Department shall suspend for 30 days the license of a retailer
12
for a fourth or subsequent violation of the Prevention of
13
Tobacco Use by Persons under 21 Years of Age and Sale and
14
Distribution of Tobacco Products Act, as provided in
15
subsection (a-5) of Section 2 of that Act.
16

A training program that facilitates compliance with
17
minimum-age tobacco laws must include at least the following
18
elements: (i) it must explain that only individuals displaying
19
valid identification demonstrating that they are 21 years of
20
age or older shall be eligible to purchase cigarettes or
21
tobacco products and (ii) it must explain where a clerk can
22
check identification for a date of birth. The training may be
23
conducted electronically. Each retailer that has a training
24
program shall require each employee who completes the training
25
program to sign a form attesting that the employee has
26
received and completed tobacco training. The form shall be

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1
kept in the employee's file and may be used to provide proof of
2
training.
3

(d) The Department may, by application to any circuit
4
court, obtain an injunction restraining any person who engages
5
in business as a distributor
or remote retail seller
of
6
tobacco products without a license (either because
the

his or
7
her
license has been revoked, canceled, or suspended or
8
because of a failure to obtain a license in the first instance)
9
from engaging in that business until that person, as if that
10
person were a new applicant for a license, complies with all of
11
the conditions, restrictions, and requirements of Section
12
10-20
or Section 10-24
of this Act and qualifies for and
13
obtains a license. Refusal or neglect to obey the order of the
14
court may result in punishment for contempt.
15
(Source: P.A. 100-940, eff. 8-17-18; 101-2, eff. 7-1-19
.)

16

(35 ILCS 143/10-30)
17

Sec. 10-30.
Returns.

18

(a) Every distributor shall, on or before the 15th day of
19
each month, file a return with the Department covering the
20
preceding calendar month. The return shall disclose the
21
wholesale price
, or beginning on January 1, 2026, the actual
22
cost or actual cost list price,
for all tobacco products other
23
than
electronic cigarettes, little cigars, or
moist snuff and
24
the quantity in ounces of moist snuff sold or otherwise
25
disposed of and other information that the Department may

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1
reasonably require. Information that the Department may
2
reasonably require includes information related to the uniform
3
regulation and taxation of tobacco products. The return shall
4
be filed upon a form prescribed and furnished by the
5
Department.
6

(a-5) Beginning February 1, 2026, every remote retail
7
seller shall, on or before the 15th day of each month, file a
8
return with the Department covering the preceding calendar
9
month. The remote retail seller's return must report all
10
cigars or pipe tobacco brought in or caused to be brought in
11
from outside the State or shipped or transported to consumers
12
within the State during the preceding calendar month. The
13
return must include further information as the Department may
14
prescribe and must show the total actual cost or actual cost
15
list price paid by a remote retail seller for a stock keeping
16
unit for the previous calendar month. The return must show the
17
amount of tax due for all remote retail sales made from outside
18
the State, to a consumer within the State during the preceding
19
calendar month. It is the intent and purpose of this
20
amendatory Act of the 104th General Assembly that the remote
21
retail seller remit the tax at the time the return is filed. It
22
is further the intent and purpose of this amendatory Act of the
23
104th General Assembly to impose the tax under this Act only
24
once on all tobacco products, including cigars and pipe
25
tobacco, sold in the State.

26

(b) In addition to the information required under

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1
subsection (a), on or before the 15th day of each month,
2
covering the preceding calendar month, each stamping
3
distributor shall, on forms prescribed and furnished by the
4
Department, report the quantity of little cigars sold or
5
otherwise disposed of, including the number of packages of
6
little cigars sold or disposed of during the month containing
7
20 or 25 little cigars.
8

(c) At the time when any return of any distributor
or
9
remote retail seller
is due to be filed with the Department,
10
the distributor shall also remit to the Department the tax
11
liability that the distributor
or remote retail seller
has
12
incurred for transactions occurring in the preceding calendar
13
month.
Starting January 1, 2026, the distributor or remote
14
remote retail seller shall remit the tax liability, less a
15
discount of 1.75%, not to exceed $1,000 per month, which is
16
allowed to reimburse the distributor or remote retail seller
17
for the expenses incurred in keeping records, preparing and
18
filing returns, remitting the tax, and supplying data to the
19
Department on request. No discount may be claimed by a
20
taxpayer on returns not timely filed and for taxes not timely
21
remitted. No discount may be claimed by a taxpayer for any
22
return that is not filed electronically.

23

(d) The Department may adopt rules to require the
24
electronic filing of any return or document required to be
25
filed under this Act. Those rules may provide for exceptions
26
from the filing requirement set forth in this paragraph for

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1
persons who demonstrate that they do not have access to the
2
Internet and petition the Department to waive the electronic
3
filing requirement.
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
.)

11

(35 ILCS 143/10-35)
12

Sec. 10-35.
Record keeping.
13

(a) Every distributor, as defined in Section 10-5, shall
14
keep complete and accurate records of tobacco products held,
15
purchased, manufactured, brought in or caused to be brought in
16
from without the State, and tobacco products sold, or
17
otherwise disposed of, and shall preserve and keep all
18
invoices, bills of lading, sales records, and copies of bills
19
of sale, the wholesale price
, and beginning January 1, 2026
20
the actual cost or actual cost list price
for tobacco products
21
sold or otherwise disposed of, an inventory of tobacco
22
products prepared as of December 31 of each year or as of the
23
last day of the distributor's fiscal year if
the distributor

24
he or she
files federal income tax returns on the basis of a
25
fiscal year, and other pertinent papers and documents relating

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

(b) Every retailer, as defined in Section 10-5, whether or
20
not the retailer has obtained a retailer's license pursuant to
21
Section 4g, shall keep complete and accurate records of
22
tobacco products held, purchased, sold, or otherwise disposed
23
of, and shall preserve and keep all invoices, bills of lading,
24
sales records, and copies of bills of sale, returns and other
25
pertinent papers and documents relating to the purchase, sale,
26
or disposition of tobacco products. Such records need not be

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1
maintained on the licensed premises, but must be maintained in
2
the State of Illinois; however, if access is available
3
electronically, the records may be maintained out of state.
4
However, all original invoices or copies thereof covering
5
purchases of tobacco products must be retained on the licensed
6
premises for a period of 90 days after such purchase, unless
7
the Department has granted a waiver in response to a written
8
request in cases where records are kept at a central business
9
location within the State of Illinois or in cases where
10
records that are available electronically are maintained out
11
of state. The Department shall adopt rules regarding the
12
eligibility for a waiver, revocation of a waiver, and
13
requirements and standards for maintenance and accessibility
14
of records located at a central location out-of-State pursuant
15
to a waiver provided under this Section.
16

(b-5) Every remote retail seller, as defined in Section
17
10-5 shall keep complete and accurate records of tobacco
18
products held, purchased, sold, or otherwise disposed of and
19
shall preserve and keep all invoices, bills of lading, sales
20
records, and copies of bills of sale, returns and other
21
pertinent papers and documents relating to the purchase, sale,
22
or disposition of tobacco products. Such records must be on
23
the remote retail seller's premises but need not be maintained
24
in the State of Illinois; however, remote retail sellers shall
25
also provide access electronically. However, all original
26
invoices or copies thereof covering purchases of tobacco

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1
products must be retained on the remote retail seller's
2
premises until the expiration of the period with respect to
3
which the Department is authorized to issue a notice of tax
4
liability.

5

(c) Books, records, papers, and documents that are
6
required by this Act to be kept shall, at all times during the
7
usual business hours of the day, be subject to inspection by
8
the Department or its duly authorized agents and employees.
9
The books, records, papers, and documents for any period with
10
respect to which the Department is authorized to issue a
11
notice of tax liability shall be preserved until the
12
expiration of that period.
13
(Source: P.A. 99-192, eff. 1-1-16; 100-940, eff. 8-17-18.)

14

(35 ILCS 143/10-37)
15

Sec. 10-37.
Proof of payment of tax imposed by this Act.
16
Every licensed distributor of tobacco products in this State
17
is required to show proof of the tax having been paid as
18
required by this Act by displaying its Tobacco Products
19
License number on every sales invoice issued to a retailer in
20
this State.
Every licensed remote retail seller of tobacco
21
products in this State is required to show proof of the tax
22
having been paid as required by this Act by displaying its
23
Tobacco Products License number on every sales invoice issued
24
to a consumer in this State.
No retailer shall possess tobacco
25
products without either a proper invoice indicating that the

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1
tobacco products tax was paid by a distributor for the tobacco
2
products in the retailer's possession or other proof that the
3
tax was paid by the retailer if it has purchased tobacco
4
products on which tax has not been paid as required by this
5
Act. Failure to comply with the provisions of this paragraph
6
may be grounds for revocation of a distributor's
, remote
7
retail seller's,
or retailer's license in accordance with
8
Section 10-25 of this Act or Section 6 of the Cigarette Tax
9
Act. In addition, the Department may impose a civil penalty
10
not to exceed $1,000 for the first violation and $3,000 for
11
each subsequent violation, which shall be deposited into the
12
Tax Compliance and Administration Fund.
13
(Source: P.A. 100-940, eff. 8-17-18.)

14

(35 ILCS 143/10-38)
15

Sec. 10-38.
Presumption for unlicensed distributors
,
16
remote retail sellers,
or persons.
Whenever any person obtains
17
tobacco products from an unlicensed in-state or out-of-state
18
distributor
, remote retail seller,
or person, a prima facie
19
presumption shall arise that the tax imposed by this Act on
20
such tobacco products has not been paid in violation of this
21
Act. Invoices or other documents kept in the normal course of
22
business in the possession of a person reflecting purchases of
23
tobacco products from an unlicensed in-state or out-of-state
24
distributor
, remote retail seller,
or person or invoices or
25
other documents kept in the normal course of business obtained

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

13

(35 ILCS 143/10-45)
14

Sec. 10-45.
Incorporation by reference.
All of the
15
provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
16
5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a, and 12 of the
17
Retailers' Occupation Tax Act, and all applicable provisions
18
of the Uniform Penalty and Interest Act that are not
19
inconsistent with this Act, apply to distributors
and remote
20
retail sellers
of tobacco products to the same extent as if
21
those provisions were included in this Act. References in the
22
incorporated Sections of the Retailers' Occupation Tax Act to
23
retailers, to sellers, or to persons engaged in the business
24
of selling tangible personal property mean distributors
or
25
remote retail sellers
when used in this Act. References in the

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1
incorporated Sections to sales of tangible personal property
2
mean sales of tobacco products when used in this Act.
3

All of the provisions of Sections 7, 8, 8a, 16, 18a, 18b,
4
18c, 22, 23, 24, 26, 27, and 28a of the Cigarette Tax Act which
5
are not inconsistent with this Act shall apply, as far as
6
practicable, to the subject matter of this Act to the same
7
extent as if those provisions were included in this Act.
8
References in the incorporated Sections to sales of cigarettes
9
mean sales of little cigars in packages of 20 or 25 little
10
cigars.
11
(Source: P.A. 98-273, eff. 8-9-13.)

12

(35 ILCS 143/10-50)
13

Sec. 10-50.
Violations and penalties.
When the amount due
14
is under $300, any distributor
or remote retail seller
who
15
fails to file a return, willfully fails or refuses to make any
16
payment to the Department of the tax imposed by this Act, or
17
files a fraudulent return, or any officer or agent of a
18
corporation engaged in the business of distributing
or
19
engaging in remote retail sales of
tobacco products to
20
retailers
or

and
consumers located in this State who signs a
21
fraudulent return filed on behalf of the corporation, or any
22
accountant or other agent who knowingly enters false
23
information on the return of any taxpayer under this Act is
24
guilty of a Class 4 felony.
25

Any person who violates any provision of Section 10-20,

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10-21,
or
10-22
, or 10-24
of this Act, fails to keep books and
2
records as required under this Act, or willfully violates a
3
rule or regulation of the Department for the administration
4
and enforcement of this Act is guilty of a Class 4 felony. A
5
person commits a separate offense on each day that he or she
6
engages in business in violation of Section 10-20, 10-21,
or

7
10-22
, or 10-24
of this Act. If a person fails to produce the
8
books and records for inspection by the Department upon
9
request, a prima facie presumption shall arise that the person
10
has failed to keep books and records as required under this
11
Act. A person who is unable to rebut this presumption is in
12
violation of this Act and is subject to the penalties provided
13
in this Section.
14

When the amount due is under $300, any person who accepts
15
money that is due to the Department under this Act from a
16
taxpayer for the purpose of acting as the taxpayer's agent to
17
make the payment to the Department, but who fails to remit the
18
payment to the Department when due, is guilty of a Class 4
19
felony.
20

Any person who violates any provision of Sections 10-20,
21
10-21 and 10-22 of this Act, fails to keep books and records as
22
required under this Act, or willfully violates a rule or
23
regulation of the Department for the administration and
24
enforcement of this Act is guilty of a business offense and may
25
be fined up to $5,000. If a person fails to produce books and
26
records for inspection by the Department upon request, a prima

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facie presumption shall arise that the person has failed to
2
keep books and records as required under this Act. A person who
3
is unable to rebut this presumption is in violation of this Act
4
and is subject to the penalties provided in this Section. A
5
person commits a separate offense on each day that he or she
6
engages in business in violation of Sections 10-20, 10-21 and
7
10-22 of this Act.
8

When the amount due is $300 or more, any distributor
or
9
remote retail seller
who files, or causes to be filed, a
10
fraudulent return, or any officer or agent of a corporation
11
engaged in the business of distributing
or engaging in remote
12
retail sales of
tobacco products to retailers
or

and
consumers
13
located in this State who files or causes to be filed or signs
14
or causes to be signed a fraudulent return filed on behalf of
15
the corporation, or any accountant or other agent who
16
knowingly enters false information on the return of any
17
taxpayer under this Act is guilty of a Class 3 felony.
18

When the amount due is $300 or more, any person engaged in
19
the business of distributing
or engaging in remote retail
20
sales of
tobacco products to retailers
or

and
consumers
21
located in this State who fails to file a return, willfully
22
fails or refuses to make any payment to the Department of the
23
tax imposed by this Act, or accepts money that is due to the
24
Department under this Act from a taxpayer for the purpose of
25
acting as the taxpayer's agent to make payment to the
26
Department but fails to remit such payment to the Department

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when due is guilty of a Class 3 felony.
2

When the amount due is under $300, any retailer who fails
3
to file a return, willfully fails or refuses to make any
4
payment to the Department of the tax imposed by this Act, or
5
files a fraudulent return, or any officer or agent of a
6
corporation engaged in the retail business of selling tobacco
7
products to purchasers of tobacco products for use and
8
consumption located in this State who signs a fraudulent
9
return filed on behalf of the corporation, or any accountant
10
or other agent who knowingly enters false information on the
11
return of any taxpayer under this Act is guilty of a Class A
12
misdemeanor for a first offense and a Class 4 felony for each
13
subsequent offense.
14

When the amount due is $300 or more, any retailer who fails
15
to file a return, willfully fails or refuses to make any
16
payment to the Department of the tax imposed by this Act, or
17
files a fraudulent return, or any officer or agent of a
18
corporation engaged in the retail business of selling tobacco
19
products to purchasers of tobacco products for use and
20
consumption located in this State who signs a fraudulent
21
return filed on behalf of the corporation, or any accountant
22
or other agent who knowingly enters false information on the
23
return of any taxpayer under this Act is guilty of a Class 4
24
felony.
25

Any person whose principal place of business is in this
26
State and who is charged with a violation under this Section

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shall be tried in the county where his or her principal place
2
of business is located unless he or she asserts a right to be
3
tried in another venue. If the taxpayer does not have his or
4
her principal place of business in this State, however, the
5
hearing must be held in Sangamon County unless the taxpayer
6
asserts a right to be tried in another venue.
7

Any taxpayer or agent of a taxpayer who with the intent to
8
defraud purports to make a payment due to the Department by
9
issuing or delivering a check or other order upon a real or
10
fictitious depository for the payment of money, knowing that
11
it will not be paid by the depository, is guilty of a deceptive
12
practice in violation of Section 17-1 of the Criminal Code of
13
2012.
14

A prosecution for a violation described in this Section
15
may be commenced within 3 years after the commission of the act
16
constituting the violation.
17
(Source: P.A. 100-201, eff. 8-18-17; 100-940, eff. 8-17-18.)

18

Section 99.
Effective date.
This Act takes effect January
19
1, 2026.

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