HB5182 - 104th General Assembly (2025-2026)

TOBACCO TAX-REMOTE SELLERS
Last Action
2/10/2026 - House: Referred to Rules Committee
Statutes Amended In Order of Appearance
35 ILCS 143/10-5  
35 ILCS 143/10-10  
35 ILCS 143/10-24 new  
35 ILCS 143/10-25  
35 ILCS 143/10-30  
35 ILCS 143/10-35  
35 ILCS 143/10-37  
35 ILCS 143/10-38  
35 ILCS 143/10-45  
35 ILCS 143/10-50  
Synopsis As Introduced
Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2027, the tax under the Act is 45% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Provides that, beginning January 1, 2027 and continuing through December 31, 2029, the tax per cigar sold or otherwise disposed of in the State, other than a little cigar, shall not exceed $0.75 per cigar. Effective January 1, 2027.
Actions
DateChamberAction
2/05/2026HouseFiled with the Clerk by Rep. Robert "Bob" Rita
2/10/2026HouseFirst Reading
2/10/2026HouseReferred to Rules Committee
2/13/2026HouseAdded Co-Sponsor Rep. Maurice A. West, II