Illinois Compiled Statutes 35 Revenue: Article 10 - Tobacco Products Tax Act of 1995

• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-1
  Short title. This Article may be cited as the Tobacco Products Tax Act of 1995, and references in this Article to "this Act" mean...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-5
  Definitions. For purposes of this Act: "Business" means any trade, occupation, activity, or enterprise engaged in, at any location whatsoever, for the purpose of selling...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-10
  Tax imposed. (a) Except as otherwise provided in this Section with respect to little cigars, on the first day of the third month after the...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-15
  Exempt sales. Purchases of tobacco products other than little cigars by wholesalers who will not sell the product at retail are exempt from the tax...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-20
  Licenses. It shall be unlawful for any person to engage in business as a distributor of tobacco products within the meaning of this Act...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-21
  Retailer's license. Beginning on January 1, 2016, no person may engage in business as a retailer of tobacco products in this State without first having...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-22
  Purchases of tobacco products by licensed retailers. A person who possesses a retailer's license under Section 10-21 of this Act shall obtain tobacco products for...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-25
  License actions. The Department may, after notice and a hearing, revoke, cancel, or suspend the license of any distributor who violates any of the...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 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...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-27
  Retailers; purchase and possession of little cigars. (a) Retailers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars at...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-28
  Wholesalers. (a) Wholesalers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars unless the wholesalers are stamping distributors. A...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-29
  Invoices; packages of little cigars. (a) Every sales invoice for packages of little cigars containing other than 20 or 25 little cigars issued by a...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-30
  Returns. (a) Every distributor shall, on or before the 15th day of each month, file a return with the Department covering the preceding calendar month....
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-35
  Record keeping. Every distributor, as defined in Section 10-5, shall keep complete and accurate records of tobacco products held, purchased, manufactured, brought in or...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-36
  Recordkeeping by retailers. Every retailer shall keep complete and accurate records of tobacco products held and purchased, and tobacco products sold or otherwise disposed of,...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-37
  Proof of payment of tax imposed by this Act. Every licensed distributor of tobacco products in this State is required to show proof of the...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-40
  Invoices. Every distributor who purchases tobacco products for shipment into Illinois from a point outside Illinois shall procure invoices in duplicate covering each shipment...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-45
  Incorporation by reference. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c,...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-50
  Violations and penalties. When the amount due is under $300, any distributor who fails to file a return, wilfully fails or refuses to make any...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-53
  Acting as a retailer of tobacco products without a license. Any person who knowingly acts as a retailer of tobacco products in this State without...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-55
  Arrest; search and seizure without warrant. Any duly authorized employee of the Department (i) may arrest without warrant any person committing in his or...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-56
  Seizure and forfeiture. After seizing any tobacco products or vending devices, as provided in Section 10-55, the Department must hold a hearing and determine...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-57
  Search warrant; issuance and return; process; confiscation of property; forfeitures. If a peace officer of this State or any duly authorized officer or employee...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-58
  Sale of forfeited tobacco products or vending devices. (a) When any tobacco products or any vending devices are declared forfeited to the State by the...
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-90
  The Tobacco Products Tax Act is repealed. (Source: P.A. 89-21, eff. 6-6-95.)
• Illinois Revenue: Article 10 - Tobacco Products Tax Act of 1995
  Amendatory provisions; text omitted
• Illinois Tobacco Products Tax Act of 1995. - 35 ILCS 143, Section 10-95
  (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 6-6-95.)

Last modified: February 18, 2015