Illinois Administrative Code
Title 86 - REVENUE
Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995
Section 660.27 - Manufacturers - Sale of Little Cigars
Universal Citation: 86 IL Admin Code ยง 660.27
Current through Register Vol. 48, No. 38, September 20, 2024
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 stamping distributors. Manufacturers that are not stamping distributors may sell little cigars only to stamping distributors. Manufacturers that are not stamping distributors are prohibited from delivering little cigars to locations where sales of little cigars to consumers or users take place. [35 ILCS 143/10-26]
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