Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.30 - Tax - Who Liable For
Universal Citation: 86 IL Admin Code ยง 440.30
Current through Register Vol. 48, No. 38, September 20, 2024
a) All retailers of cigarettes as defined in Section 1 of the Act are liable for the tax therein imposed. Distributors of cigarettes are required to prepay the tax and to collect it as a separate item from retailers.
b) The Act defines "retailer" as follows:
1) "Retailer" means any person who engages in
the making of transfers of the ownership of, or title to, cigarettes to a
purchaser for use or consumption and not for resale in any form, for a valuable
consideration.
2) "Retailer" shall
be construed to include any person who engages in the making of transfers of
the ownership of, or title to, cigarettes to a purchaser, for use or
consumption by any other person to whom such purchaser may transfer the
cigarettes without a valuable consideration.
3) "Retailer" does not include a person:
A) Who transfers to residents incarcerated in
penal institutions or resident patients of a State-operated mental health
facility ownership of cigarettes made, manufactured, or fabricated as part of a
correctional industries program; or
B) beginning August 27, 2007, who transfers
cigarettes to a not-for-profit research institution that conducts tests
concerning the health effects of tobacco products and who does not offer the
cigarettes for resale.
c) The Act defines "distributor" as meaning any and each of the following:
1) Any person
engaged in the business of selling cigarettes in this State who brings or
causes to be brought into this State from without this State any original
packages of cigarettes, on which original packages there is no authorized
evidence underneath a sealed transparent wrapper showing that the tax liability
imposed by this Act has been paid or assumed by the out-of-State seller of such
cigarettes, for sale or other disposition in the course of such
business.
2) Any person who makes,
manufactures or fabricates cigarettes in this State for sale in this State,
except a person who makes, manufactures or fabricates cigarettes as a part of a
correctional industries program for sale to residents incarcerated in penal
institutions or resident patients of a State-operated mental health
facility.
3) Any person who makes,
manufacturers or fabricates cigarettes outside this State, which cigarettes are
placed in original packages contained in sealed transparent wrappers, for
delivery or shipment into this State, and who elects to qualify and is accepted
by the Department as a distributor under Section 4b of the Act.
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