Illinois Administrative Code
Title 86 - REVENUE
Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
Section 425.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation

Universal Citation: 86 IL Admin Code ยง 425.115

Current through Register Vol. 48, No. 38, September 20, 2024

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 for one price. If a cannabis retailer sells cannabis, concentrate, or cannabis-infused products in combination or bundled with items that are not subject to Tax under the Law for one price in violation of the prohibition on this activity in Section 15-70 of the Act, then the Tax is imposed on the selling price of the entire bundled product.

EXAMPLE: A cannabis retailer makes gift baskets that contain a 1/4 ounce of cannabis that normally sells for $60, a pipe that normally sells for $20, 4 cannabis-infused pods that normally sell for $40, and an electronic device the pods can be used with that normally sells for $45. The cannabis retailer offers the basket for $135. The Tax is imposed on the selling price of $135.

b) Each item of cannabis, concentrate and cannabis-infused product must be separately identified by quantity and price on the receipt. [410 ILCS 705/15-70(n)(17)]

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