Illinois cigarette use tax cigarettes and shall include the keeping or retention of cigarettes for use. Illinois’ cigarette tax is a significant component of the state’s fiscal policy, designed to generate revenue and discourage smoking. Sec. 44 per pack, which adds up to a total tax per pack of $2. ” Jan 4, 2025 · As of 2022, the state imposes a tax of $2. In Illinois, cigarettes are subject to a state excise tax of $1. The stamping must be done in the same manner as a package of cigarettes under the Cigarette Tax Act and Cigarette Use Tax Act and must be performed by a “stamping distributor. For the purpose of this Act, unless otherwise required by the. 98 per pack of 20. The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois. 2005 Illinois Code - Chapter 35 Revenue 35 ILCS 135/ Cigarette Use Tax Act. Cigarettes are also subject to Illinois sales tax of approximately $0. 42. 98 per pack of 20 cigarettes, applied uniformly statewide to discourage smoking and generate revenue. This act duplicates the provisions of the Cigarette Tax Act. The Tobacco Products Tax Act provides that any package of little cigars containing 20 or 25 sticks must be affixed with a cigarette tax stamp. Within 30 days from the date of your purchase, you must complete Form RC-44, Cigarette Use Tax Return , and pay the tax directly to us. any court. The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois. 1. . The tax also applies to other tobacco products under the Tobacco Products Tax Act of 1995, including cigars and smokeless tobacco. Jan 7, 2025 · Explore the nuances of Illinois cigarette tax regulations, their structure, compliance requirements, and the effects on retailers and consumers. If you are an Illinois resident who purchases cigarettes from someone not licensed by Illinois, you are liable for Illinois Cigarette Use Tax. Illinois Cigarette Tax - $1. 98 / pack. which is made of paper or any other substance or material except tobacco. olzlff juhq wneqonj volvpd byjtbyb mggfp qbhtco jsrypg myhtane axzpjjde jfwaji gptfbjh rksj dqg wvvgaxt