Illinois Administrative Code

Section 422.150 Administration and Enforcement a) The Department shall have full power to: 1) administer and enforce the Law; 2) collect all Taxes, penalties, and interest due under the Law; 3) submit to the State Treasurer, for deposit in the Local Cannabis Retailers' Occupation…

Section 423.100 Nature of the Tax a) Beginning January 1, 2020, the Cannabis Purchaser Excise Tax Law imposes a tax on the privilege of using cannabis in this State based on the purchase price of cannabis sold by a dispensary to a purchaser for use and consumption. [410 ILCS 705/…

Section 423.105 Definitions "Act" means the Cannabis Regulation and Tax Act. [410 ILCS 705] "Adjusted delta-9-tetrahydrocannabinol level" means, for a delta-9-tetrahydrocannabinol dominant product, the sum of the percentage of delta-9-tetrahydrocannabinol plus .877 multiplied by …

Section 423.110 Tax Imposed a) Beginning January 1, 2020, a tax is imposed upon purchasers for the privilege of using cannabis at the following rates: 1) Any cannabis, other than a cannabis-infused product, with an adjusted delta-9-tetrahydrocannabinol level at or below 35% shall…

Section 423.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation a) The Act prohibits dispensing organizations from selling cannabis, cannabis-infused products, and concentrates in combination or bundled with each other or any other items for one price. [410 ILCS 7…

Section 423.120 Collection of Tax a) The Tax imposed by the Law shall be collected from the purchaser by the cannabis retailer at the rate stated in Section 423.110 with respect to cannabis sold by the cannabis retailer to the purchaser, and shall be remitted to the Department as…

Section 423.125 Tax Collected as Debt Owed the State Any cannabis retailer required to collect the Tax imposed by the Law shall be liable to the Department for the Tax, whether or not the Tax has been collected by the cannabis retailer, and any Tax shall constitute a debt owed by…

Section 423.130 Return and Payment of Tax by Cannabis Retailer a) Each cannabis retailer that is required or authorized to collect the Tax imposed by the Law shall make a return to the Department, by electronic means, on or before the 20th day of each month for the preceding cale…

Section 423.135 Registration of Cannabis Retailers a) It shall be unlawful for any cannabis retailer to engage in the business of selling cannabis at retail in this State without a certificate of registration from the Department. Every cannabis retailer subject to the Tax under t…

Section 423.140 Revocation of Certificate of Registration a) The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or t…

Section 423.145 Books and Records a) Every retailer of cannabis, whether or not the retailer has obtained a certificate of registration under Section 423.135, shall keep complete and accurate records of cannabis held, purchased, sold, or otherwise disposed of, and shall preserve …

Section 423.150 Arrest; Search and Seizure Without a Warrant a) Any duly authorized employee of the Department may: 1) arrest without warrant any person committing in his or her presence a violation of any of the provisions of the Law; 2) without a search warrant, inspect all can…

Section 423.155 Seizure and Forfeiture a) After seizing any cannabis as provided in Section 423.150, the Department will hold a hearing and determine whether the retailer was properly registered to sell the cannabis at the time of its seizure by the Department. The Department wil…

Section 423.160 Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures a) If a peace officer of this State or any duly authorized officer or employee of the Department has reason to believe that any violation of the Law or this Part has occurred and t…

Section 423.165 Violations and Penalties; Interest a) When the amount due is under $300, the following are guilty of a Class 4 felony: 1) any retailer of cannabis who: A) fails to file a return; B) willfully fails or refuses to make any payment to the Department of the Tax impose…

Section 423.170 Cannabis Retailers; Purchase and Possession of Cannabis Cannabis retailers shall purchase cannabis for resale only from cannabis business establishments. [410 ILCS 705/65-45]

Section 423.175 Administration and Enforcement a) The Department shall have full power to: 1) administer and enforce the Law; 2) collect all Taxes and penalties due under the Law; 3) dispose of Taxes and penalties collected in the manner provided in subsection (b); and 4) determi…

Section 423.145 Penalties and Interest; Procedures a) All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other p…

Section 424.100 Nature of the Tax a) The corporate authorities of any county may, by ordinance, impose a tax upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act [410 ILCS 130], at …

Section 424.105 Definitions "Act" means the Cannabis Regulation and Tax Act [410 ILCS 705]. "Cannabis" means: marijuana, hashish, and other substances that are identified as including any parts of the plant Cannabis sativa and including derivatives or subspecies, such as indica, …

Section 424.110 Tax Imposed a) The corporate authorities of any county may, by ordinance, impose a Tax upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, at retail in the county …

Section 424.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation a) Section 15-70(n)(17) of the Act prohibits dispensing organizations from selling cannabis, cannabis-infused products, and concentrates in combination or bundled with each other or any other items fo…

Section 424.120 Registration of Cannabis Retailers a) It shall be unlawful for any cannabis retailer to engage in the business of selling cannabis at retail in this State without a certificate of registration from the Department. b) Every person subject to the Tax under the Law s…

Section 424.125 Revocation of Certificate of Registration a) The revocation of a cannabis retailer's certificate of registration under the Retailers' Occupation Tax Act revokes a cannabis retailer's certificate of registration under the Law. b) The Department shall notify the Dep…

Section 424.130 Return and Payment of Tax by Cannabis Retailers a) Retailers shall file all cannabis Tax returns and shall make all cannabis Tax payments by electronic means in the manner and form required by the Department [35 ILCS 120/3]. b) The information required for the Tax…

Section 424.135 Books and Records a) Every cannabis retailer shall keep books and records of all sales of cannabis, together with invoices, bills of lading, sales records, copies of bills of sale, inventories prepared as of December 31 of each year, or otherwise annually as has b…

Section 424.140 Claims and Credit Memoranda Cannabis retailers may file claims for credit or refund of Tax in accordance with the procedures, limitations and restrictions contained in Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax Act.

Section 424.150 Ordinances and Resolutions Imposing or Discontinuing a Tax a) An ordinance or resolution imposing or discontinuing the Tax under the Law or effecting a change in the rate of the Tax that is adopted on or after June 25, 2019 (the effective date of Public Act 101-27…

Section 424.155 Administration and Enforcement a) The Department shall have full power to: 1) administer and enforce the Law; 2) collect all Taxes and penalties due under the Law; 3) submit to the State Treasurer, for deposit in the Local Cannabix Retailers' Occupation Tax Trust …

Section 425.100 Nature of the Tax a) The corporate authorities of any municipality may, by ordinance, impose a tax upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act [410 ILCS 130…

Section 425.105 Definitions "Act" means the Cannabis Regulation and Tax Act [410 ILCS 705]. "Cannabis" means marijuana, hashish, and other substances that are identified as including any parts of the plant Cannabis sativa and including derivatives or subspecies, such as indica, o…

Section 425.110 Tax Imposed a) The corporate authorities of any municipality may, by ordinance, impose a Tax upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, at retail in the m…

Section 425.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation a) Section 15-70(n)(17) of the Act prohibits dispensing organizations from selling cannabis, cannabis-infused products, and concentrates in combination or bundled with each other or any other items fo…

Section 425.120 Registration of Cannabis Retailers a) It shall be unlawful for any cannabis retailer to engage in the business of selling cannabis at retail in this State without a certificate of registration from the Department. b) Every person subject to the Tax under the Law s…

Section 425.125 Revocation of Certificate of Registration a) The revocation of a cannabis retailer's certificate of registration under the Retailers' Occupation Tax Act revokes a cannabis retailer's certificate of registration under the Law. b) The Department shall notify the Dep…

Section 425.130 Return and Payment of Tax by Cannabis Retailers a) Retailers shall file all cannabis Tax returns and shall make all cannabis Tax payments by electronic means in the manner and form required by the Department. [35 ILCS 120/3] b) The information required for the Tax…

Section 425.135 Books and Records a) Every cannabis retailer shall keep books and records of all sales of cannabis, together with invoices, bills of lading, sales records, copies of bills of sale, inventories prepared as of December 31 of each year, or otherwise annually as has b…

Section 425.140 Claims and Credit Memoranda Cannabis retailers may file claims for credit or refund of Taxes in accordance with the procedures, limitations, and restrictions contained in Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax Act.

Section 425.145. Penalties and Interest; Procedures a) All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other …

Section 425.150 Ordinances and Resolutions Imposing or Discontinuing a Tax a) An ordinance or resolution imposing or discontinuing a Tax under the Law or effecting a change in the rate of the Tax that is adopted on or after June 25, 2019 (the effective date of Public Act 101-27),…

Section 425.155 Administration and Enforcement a) The Department shall have full power to: 1) administer and enforce the Law; 2) collect all Taxes and penalties due under the Law; 3) submit to the State Treasurer, for deposit in the Local Cannabis Retailers' Occupation Tax Trust …

Section 429.105 Definitions "Act" means the Compassionate Use of Medical Cannabis Program Act [410 ILCS 130]. "Cannabis" includes: marihuana, hashish and other substances that are identified as including any parts of the plant Cannabis sativa, whether growing or not; the seeds of…

Section 429.110 Nature and Rate of Tax a) Beginning January 1, 2014, a tax is imposed upon the privilege of cultivating medical cannabis at a rate of 7% of the sales price per ounce. The tax is paid by a cultivation center and is not the responsibility of a dispensing organizatio…

Section 429.115 Registration a) It is unlawful for any person to engage in the business of cultivating medical cannabis in this State without a certificate of registration from the Department. b) Every person subject to the tax under the Law shall apply to the Department (on a fo…

Section 429.120 Revocation of Certificate of Registration a) The Department may, after notice and a hearing, revoke the certificate of registration of any person who violates any of the provisions of the Law. Before revocation of a certificate of registration the Department shall…

Section 429.125 Returns a) On or before the 20th day of each calendar month, every person subject to the tax imposed under the Law during the preceding calendar month shall file a return with the Department stating: 1) The name and address of the taxpayer; 2) The taxpayer's regis…

Section 429.130 Claims and Credit Memoranda Persons operating cultivation centers may file claims in accordance with Sections 6, 6a and 6b of the Retailers' Occupation Tax Act.

Section 429.135 Books and Records a) Every cultivation center shall keep books and records of all sales of medical cannabis, together with invoices, bills of lading, sales records, copies of bills of sale, monthly inventories, inventories prepared as of December 31 of each year, …

Section 429.140 Penalties and Interest a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act shall apply. b) The criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with…

Section 429.145 Department's Authority to Administer the Law a) The Department shall have full power to administer and enforce this Law, to collect all taxes and penalties due under the Law, to dispose of taxes and penalties so collected in the manner provided in the Law and this…