(720 ILCS 678/9)
Statements for delivery sales.
(a) Each person who makes a delivery sale shall collect and remit to the Department all excise taxes imposed by this State with respect to such delivery sale and maintain evidence of such payment unless the person is located outside the State and includes a statement on the outside of the shipping package stating: "Illinois law requires the payment of state taxes on this shipment of cigarettes. You are legally responsible for all applicable unpaid state taxes on these cigarettes."
(b) A statement meets the requirements of subsection (a) if the statement is:
(1) clear and conspicuous;
(2) contained in a printed box set apart from the
shipping label and other markings contained on the shipping package;
(3) printed in bold, capital letters;
(4) printed with a degree of color contrast between
the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label; and
(5) located on the same side of the shipping package
(Source: P.A. 95-1053, eff. 1-1-10