Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 143/10-15

(35 ILCS 143/10-15)

Sec. 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 imposed by this
Act.  Purchases of tobacco products other than little cigars by wholesalers and retailers for delivery
of the product outside Illinois are exempt from the tax imposed by this Act.
The wholesaler or retailer making the exempt sale of tobacco products other than little cigars shall document this
exemption by obtaining a certification from the purchaser containing the
seller's  name and address, the purchaser's name and address, the date of
purchase, the purchaser's signature, the purchaser's tobacco products tax
license number, if applicable, and a statement that the purchaser is purchasing for resale
other than for sale to consumers or is purchasing for delivery outside of
Illinois.

(Source: P.A. 98-273, eff. 8-9-13.)