IllinoisHB5182104th General Assembly (2025–2026)House

TOBACCO TAX-REMOTE SELLERS

Sponsored By: Robert "Bob" Rita

In Committee

Summary

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.

revenue & finance

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Robert "Bob" Rita

    Affiliation unavailable

Cosponsors

  • Margaret Croke

    Affiliation unavailable

  • Maurice A. West, II

    Affiliation unavailable

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Added Co-Sponsor Rep. Margaret Croke

    6/9/2026House
  2. Rule 19(a) / Re-referred to Rules Committee

    3/27/2026House
  3. Assigned to Revenue & Finance Committee

    3/12/2026House
  4. Added Co-Sponsor Rep. Maurice A. West, II

    2/13/2026House
  5. Referred to Rules Committee

    2/10/2026House
  6. First Reading

    2/10/2026House
  7. Filed with the Clerk by Rep. Robert "Bob" Rita

    2/5/2026House

Bill Text

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