IPCPR Legislative | Shipping in Illinois

Shipping in Illinois

illinois

Shipping in Illinois

Illinois’s Tobacco Products Tax Act of 1995 includes a requirements addressing shipping invoices. If required by the Department of Revenue, every distributor who purchases tobacco products for shipment into Illinois from a point outside Illinois shall procure invoices in duplicate covering each shipment and provide one copy of each invoice to the Department at the time of filing the return required by this Act. In addition, under the Prevention of Cigarette Sales to Minors Act, Illinois has specific age verification requirements for the shipping of cigarettes.

 

The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

35 Ill. Comp. Stat. 143/10-40

15 U.S.C. §§ 375 to 378

 

Additional information about licensing in Illinois is available in the Operating Your Business section.

Illinois does not have any specific age verification requirements for the shipping of tobacco products. However, Illinois has specific age verification requirements for the shipping of cigarettes. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

720 Ill. Comp. Stat. 67815 U.S.C. §§ 375 to 378

Illinois’s Tobacco Products Tax Act of 1995 imposes a tax on tobacco products purchased for sale in the state by any person engaged in the business of a tobacco products distributor. Out-of-state distributors must pay this tax if they sell tobacco products to Illinois retailers or consumers. However, purchases of tobacco products by wholesalers who will not sell the product at retail or who will deliver the products outside of Illinois are exempt from the tax.

 

The state tobacco products tax is in addition to all other occupation or privilege taxes imposed by any political subdivision of Illinois or by any municipal corporation.

 

35 Ill. Comp. Stat. 143/10-10

 

Additional information on taxation in Illinois, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.