Chapter 35 — REVENUE

(35 ILCS 135/7) (from Ch. 120, par. 453.37) Sec. 7. Distributor's permits. (a) The Department may, in its discretion, upon application, issue permits authorizing the collection of the tax herein imposed by those out-of-State cigarette manufacturers who are not required to be lice…

(35 ILCS 135/7a) Sec. 7a. Discretionary secondary distributor's license. The Department may, in its discretion, upon application, issue a secondary distributor's license to persons who are not required to be licensed as secondary distributors of cigarettes in this State, but who …

(35 ILCS 135/8) (from Ch. 120, par. 453.38) Sec. 8. Evidence that cigarettes were sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such cigarettes were sold for use in this State. Whenever any original pa…

(35 ILCS 135/8a) Sec. 8a. Contraband cigarettes. Whenever any person obtains original packages of cigarettes from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that such original packages of cigarettes are contraband and are p…

(35 ILCS 135/9) (from Ch. 120, par. 453.39) Sec. 9. It shall be unlawful for any distributor or secondary distributor to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by this Ac…

(35 ILCS 140/0.01) (from Ch. 120, par. 453.110) Sec. 0.01. This Article may be cited as the Home Rule Cigarette Tax Restriction Act. (Source: P.A. 86-1324.)

(35 ILCS 140/1) (from Ch. 120, par. 453.111) Sec. 1. If any home rule unit imposes a tax based upon the selling price of cigarettes, such selling price shall, on and after December 1, 1985, include the charges which are added to prices by sellers on account of the seller's liabil…

(35 ILCS 143/10-1) Sec. 10-1. Short title. This Article may be cited as the Tobacco Products Tax Act of 1995, and references in this Article to "this Act" mean this Article. (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 143/10-10) Sec. 10-10. Tax imposed. (a) Except as otherwise provided in this Section with respect to little cigars, on the first day of the third month after the month in which this Act becomes law, a tax is imposed on any person engaged in business as a distributor of t…

(35 ILCS 143/10-15) Sec. 10-15. Exempt sales. Purchases of tobacco products other than little cigars by wholesalers who will not sell the product at retail are exempt from the tax imposed by this Act. Purchases of tobacco products other than little cigars by wholesalers and retai…

(35 ILCS 143/10-20) Sec. 10-20. Distributor's licenses. It shall be unlawful for any person to engage in business as a distributor of tobacco products within the meaning of this Act without first having obtained a license to do so from the Department. Application for that license…

(35 ILCS 143/10-21) Sec. 10-21. Retailer's license. Beginning on January 1, 2016, no person may engage in business as a retailer of tobacco products in this State without first having obtained a license from the Department. Application for license shall be made to the Department,…

(35 ILCS 143/10-22) Sec. 10-22. Purchases of tobacco products by licensed retailers. A person who possesses a retailer's license under Section 10-21 of this Act shall obtain tobacco products for sale only from a licensed distributor or licensed secondary distributor. (Source: P.A…

(35 ILCS 143/10-25) Sec. 10-25. License actions. (a) The Department may, after notice and a hearing, revoke, cancel, or suspend the license of any distributor or retailer who violates any of the provisions of this Act, fails to keep books and records as required under this Act, f…

(35 ILCS 143/10-26) Sec. 10-26. Manufacturers; sale of little cigars. Manufacturers that are not stamping distributors may not sell little cigars to consumers in this State or to distributors, wholesalers or retailers, unless the distributors, wholesalers or retailers are stampin…

(35 ILCS 143/10-27) Sec. 10-27. Retailers; purchase and possession of little cigars. (a) Retailers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars at locations where retailers make sales of little cigars to consumers or users. …

(35 ILCS 143/10-28) Sec. 10-28. Wholesalers. (a) Wholesalers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars unless the wholesalers are stamping distributors. A wholesaler must be a stamping distributor to make tax exempt sales…

(35 ILCS 143/10-29) Sec. 10-29. Invoices; packages of little cigars. (a) Every sales invoice for packages of little cigars containing other than 20 or 25 little cigars issued by a stamping distributor to a person who is not a stamping distributor shall contain both the stamping d…

(35 ILCS 143/10-30) (Text of Section from P.A. 104-6, Article 10, Section 10-10) 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 s…

(35 ILCS 143/10-35) Sec. 10-35. Record keeping. (a) Every distributor, as defined in Section 10-5, shall keep complete and accurate records of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the State, and tobacco products sold, …

(35 ILCS 143/10-35a) Sec. 10-35a. Failure to keep or produce books and records. Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Section 10-35, is liable to pay to the Department, for deposit in the Tax Compliance…

(35 ILCS 143/10-36) Sec. 10-36. (Repealed). (Source: P.A. 98-273, eff. 8-9-13. Repealed by P.A. 100-940, eff. 8-17-18.)

(35 ILCS 143/10-37) Sec. 10-37. Proof of payment of tax imposed by this Act. Every licensed distributor of tobacco products in this State is required to show proof of the tax having been paid as required by this Act by displaying its Tobacco Products License number on every sales…

(35 ILCS 143/10-38) Sec. 10-38. Presumption for unlicensed distributors or persons. Whenever any person obtains tobacco products from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that the tax imposed by this Act on such tobac…

(35 ILCS 143/10-40) Sec. 10-40. Invoices. Every distributor or other person who purchases tobacco products for resale for shipment into Illinois from a point outside Illinois shall procure invoices in duplicate covering each shipment and shall make the invoices available for insp…

(35 ILCS 143/10-45) Sec. 10-45. Incorporation by reference. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a, and 12 of the Retailers' Occupation Tax Act, and all applicable provisions of the Uniform Penalty and Inte…

(35 ILCS 143/10-5) Sec. 10-5. Definitions. For purposes of this Act: "Business" means any trade, occupation, activity, or enterprise engaged in, at any location whatsoever, for the purpose of selling tobacco products. "Cigarette" has the meaning ascribed to the term in Section 1 …

(35 ILCS 143/10-50) Sec. 10-50. Violations and penalties. When the amount due is under $300, any distributor who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer o…

(35 ILCS 143/10-53) Sec. 10-53. Acting as a retailer of tobacco products without a license. Any person who knowingly acts as a retailer of tobacco products in this State without first having obtained a license to do so in compliance with Section 10-21 of this Act or a license in …

(35 ILCS 143/10-55) Sec. 10-55. Arrest; search and seizure without warrant. Any duly authorized employee of the Department (i) may arrest without warrant any person committing in his or her presence a violation of any of the provisions of this Act, (ii) may without a search warra…

(35 ILCS 143/10-56) Sec. 10-56. Seizure and forfeiture. After seizing any tobacco products or vending devices, as provided in Section 10-55, the Department must hold a hearing and determine whether the distributor or retailer was properly licensed to sell the tobacco products at …

(35 ILCS 143/10-57) Sec. 10-57. Search warrant; issuance and return; process; confiscation of property; forfeitures. 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 this Act has occurred and…

(35 ILCS 143/10-58) Sec. 10-58. Sale of forfeited tobacco products or vending devices. (a) When any tobacco products or any vending devices are declared forfeited to the State by the Department, as provided in Section 10-55, and when all proceedings for the judicial review of the…

(35 ILCS 143/10-90) Sec. 10-90. The Tobacco Products Tax Act is repealed. (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 143/10-95) Sec. 10-95. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 143/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 143/15-20) Sec. 15-20. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/15-25) Sec. 15-25. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/15-30) Sec. 15-30. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 143/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 143/3-10) Sec. 3-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-21-95)

(35 ILCS 143/3-5) Sec. 3-5. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-21-95.)

(35 ILCS 143/5-10) Sec. 5-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/5-15) Sec. 5-15. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 143/5-20) Sec. 5-20. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/5-25) Sec. 5-25. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 143/5-35) Sec. 5-35. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/5-40) Sec. 5-40. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 143/5-45) Sec. 5-45. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 143/5-46) Sec. 5-46. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-6-95.)