Section 660.20  Returns

a)         Every distributor of tobacco products shall, on or before the 15th day of each calendar month, file a return with the Department covering the preceding calendar month disclosing the following (Section 10-20 of the Act):

1)         The wholesale price for tobacco products manufactured and then sold or otherwise disposed of.

2)         The wholesale price for tobacco products purchased and then sold or otherwise disposed of.

3)         The total cost of all tobacco products sold or otherwise disposed of.

4)         Deductions authorized by law.

5)         Tobacco products tax base.

6)         Total tax.

b)         Such return shall be filed upon forms furnished and prescribed by the Department.   Payment of the tax in the amount disclosed by the return shall accompany the return.  Effective October 1, 2002, taxpayers whose annual liability is $200,000 or more for the preceding calendar year are required to make payments of tax by Electronic Funds Transfer as provided in 86 Ill. Adm. Code 750.

c)         Tobacco products "otherwise disposed of" include samples of tobacco products.  Transfers of tobacco products between divisions of a corporation that have separate Illinois Business Tax numbers are required to be reported as sales under "otherwise disposed of."

(Source:  Amended at 26 Ill. Reg. 13310, effective August 23, 2002)