Illinois Compiled Statutes 35 ILCS 143 Tobacco Products Tax Act of 1995. Section 10-26

    (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 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.

(Source: P.A. 98-273, eff. 8-9-13.)

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Last modified: February 18, 2015