IllinoisSB1314104th General Assembly (2025–2026)Senate

TOBACCO TAX-REMOTE SELLERS

Sponsored By: Cristina Castro (Democratic)

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, 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.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Cristina Castro

    Democratic • Senate

Cosponsors

  • Laura Fine

    Democratic • Senate

  • Ram Villivalam

    Democratic • Senate

  • Sara Feigenholtz

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Bill Text

  • Introduced

  • Senate Amendment 1

Related Bills

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