Returns

(35 ILCS 143/10-30)     Sec. 10-30. Returns.     (a) Every distributor shall, on or before the 15th day of each month, file a return with the Department covering the preceding calendar month. Through June 30, 2025, the return shall disclose the wholesale price for all tobacco products other than moist snuff and the quantity in ounces of moist snuff sold or otherwise disposed of and other information that the Department may reasonably require. Beginning July 1, 2025 and through December 1, 2026, the return shall disclose the wholesale price for all tobacco products, including moist snuff, sold or otherwise disposed of and other information that the Department may reasonably require. Beginning January 1, 2027, the return shall disclose the actual cost or actual cost list price for all tobacco products, other than little cigars, sold or otherwise disposed of and other information that the Department may reasonably require. Information that the Department may reasonably require includes information related to the uniform regulation and taxation of tobacco products.     (a-5) Beginning February 1, 2027, every remote retail seller shall, on or before the 15th day of each month, file a return with the Department covering the preceding calendar month. The remote retail seller's return must report all cigars, pipe tobacco, or alternative nicotine products brought in or caused to be brought in from outside the State or shipped or transported to consumers within the State during the preceding calendar month. The return must include further information as the Department may prescribe and must show the total actual cost or actual cost list price paid by a remote retail seller for a tobacco product for the previous calendar month. The return must show the amount of tax due for all remote retail sales made from outside the State, to a consumer within the State during the preceding calendar month. It is the intent and purpose of this amendatory Act of the 104th General Assembly that the remote retail seller remit the tax at the time the return is filed. It is further the intent and purpose of this amendatory Act of the 104th General Assembly to impose the tax under this Act only once on all tobacco products sold in the State.     (b) In addition to the information required under subsection (a), on or before the 15th day of each month, covering the preceding calendar month, each stamping distributor shall report the quantity of little cigars sold or otherwise disposed of, including the number of packages of little cigars sold or disposed of during the month containing 20 or 25 little cigars.     (c) At the time when any return of any distributor is due to be filed with the Department, the distributor shall also remit to the Department the tax liability that the distributor has incurred for transactions occurring in the preceding calendar month.     (d) All returns and supporting schedules required to be filed under this Section and all payments required to be made under this Section shall be by electronic means in the form prescribed by the Department.     (e) If any payment provided for in this Section exceeds the distributor's liabilities under this Act, as shown on an original return, the distributor may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. (Source: P.A. 103-592, eff. 1-1-25; 104-6, Article 10, Section 10-10, eff. 7-1-25; 104-6, Article 40, Section 40-30, eff. 1-1-26; 104-468, eff. 6-16-26; 104-852, eff. 8-21-26.)