Illinois Administrative Code
Title 86 - REVENUE
Part 450 - CIGARETTE USE TAX ACT
Section 450.70 - Cigarettes Used Outside Illinois

The cigarette use tax does not apply to cigarettes sold for use outside Illinois, but this conclusion has no effect upon the question of the taxability or exemption of a distributor who is licensed or who holds a permit to act as a distributor under the Cigarette Tax Act, when such a distributor sells cigarettes to purchasers outside this State. Insofar as this subject in relation to the Cigarette Tax Act is concerned, see 86 Ill. Adm. Code 440.170 of the Rules relating to the Cigarette Tax Act.