Illinois Compiled Statutes
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35 ILCS 143/10-5
(35 ILCS 143/10-5)
For purposes of this Act:
"Business" means any trade, occupation, activity, or enterprise engaged
in, at any location whatsoever, for the purpose of selling tobacco products.
"Cigarette" has the meaning ascribed to the term in Section 1 of the
Cigarette Tax Act.
"Contraband little cigar" means:
(1) packages of little cigars containing 20 or 25
little cigars that do not bear a required tax stamp under this Act;
(2) packages of little cigars containing 20 or 25
little cigars that bear a fraudulent, imitation, or counterfeit tax stamp;
(3) packages of little cigars containing 20 or 25
little cigars that are improperly tax stamped, including packages of little cigars that bear only a tax stamp of another state or taxing jurisdiction; or
(4) packages of little cigars containing other than
20 or 25 little cigars in the possession of a distributor, retailer or wholesaler, unless the distributor, retailer, or wholesaler possesses, or produces within the time frame provided in Section 10-27 or 10-28 of this Act, an invoice from a stamping distributor, distributor, or wholesaler showing that the tax on the packages has been or will be paid.
"Correctional Industries program" means a program run by a State penal
institution in which residents of the penal institution produce tobacco
products for sale to persons incarcerated in penal institutions or resident
patients of a State operated mental health facility.
"Department" means the Illinois Department of Revenue.
"Distributor" means any of the following:
(1) Any manufacturer or wholesaler in this State
engaged in the business of selling tobacco products who sells, exchanges, or distributes tobacco products to retailers or consumers in this State.
(2) Any manufacturer or wholesaler engaged in the
business of selling tobacco products from without this State who sells, exchanges, distributes, ships, or transports tobacco products to retailers or consumers located in this State, so long as that manufacturer or wholesaler has or maintains within this State, directly or by subsidiary, an office, sales house, or other place of business, or any agent or other representative operating within this State under the authority of the person or subsidiary, irrespective of whether the place of business or agent or other representative is located here permanently or temporarily.
(3) Any retailer who receives tobacco products on
which the tax has not been or will not be paid by another distributor.
"Distributor" does not include any person, wherever resident or located, who
makes, manufactures, or fabricates tobacco products as part of a Correctional
Industries program for sale to residents incarcerated in penal institutions or
resident patients of a State operated mental health facility.
"Electronic cigarette" means:
(1) any device that employs a battery or other
mechanism to heat a solution or substance to produce a vapor or aerosol intended for inhalation;
(2) any cartridge or container of a solution or
substance intended to be used with or in the device or to refill the device; or
(3) any solution or substance, whether or not it
contains nicotine, intended for use in the device.
includes, but is not limited to, any electronic nicotine
delivery system, electronic cigar, electronic cigarillo,
electronic pipe, electronic hookah, vape pen, or similar product
or device, and any component or part that can be used to build
the product or device. "Electronic cigarette" does not include:
cigarettes, as defined in Section 1 of the Cigarette Tax Act; any
product approved by the United States Food and Drug
Administration for sale as a tobacco cessation product, a
tobacco dependence product, or for other medical purposes that
is marketed and sold solely for that approved purpose; any
asthma inhaler prescribed by a physician for that condition that is marketed and sold solely for that approved purpose; or
any therapeutic product approved for use under the Compassionate
Use of Medical Cannabis Program Act.
"Little cigar" means and includes any roll, made wholly or in part of tobacco, where such roll has an integrated cellulose acetate filter and weighs less than 4 pounds per thousand and the wrapper or cover of which is made in whole or in part of tobacco.
"Manufacturer" means any person, wherever resident or located, who
manufactures and sells tobacco products, except a person who makes,
manufactures, or fabricates tobacco products as a part of a Correctional
Industries program for sale to persons incarcerated in penal institutions or
resident patients of a State operated mental health facility.
Beginning on January 1, 2013, "moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but shall not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.
"Person" means any natural individual, firm, partnership, association, joint
stock company, joint venture, limited liability company, or public or private
corporation, however formed, or a receiver, executor, administrator, trustee,
conservator, or other representative appointed by order of any court.
"Place of business" means and includes any place where tobacco products
are sold or where tobacco products are manufactured, stored, or kept for
the purpose of sale or consumption, including any vessel, vehicle, airplane,
train, or vending machine.
"Retailer" means any person in this State engaged in the business of selling
tobacco products to consumers in this State, regardless of quantity or number
"Sale" means any transfer, exchange, or barter in any manner or by any means
whatsoever for a consideration and includes all sales made by
"Stamp" or "stamps" mean the indicia required to be affixed on a package of little cigars that evidence payment of the tax on packages of little cigars containing 20 or 25 little cigars under Section 10-10 of this Act. These stamps shall be the same stamps used for cigarettes under the Cigarette Tax Act.
"Stamping distributor" means a distributor licensed under this Act and also licensed as a distributor under the Cigarette Tax Act or Cigarette Use Tax Act.
"Tobacco products" means any cigars, including little cigars; cheroots; stogies; periques; granulated,
plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff (including moist snuff) or snuff
flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos;
shorts; refuse scraps, clippings, cuttings, and sweeping of tobacco; and
other kinds and forms of tobacco, prepared in such manner as to be suitable for
chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but
does not include cigarettes as defined in Section 1 of the Cigarette Tax Act or tobacco purchased for the manufacture of
cigarettes by cigarette distributors and manufacturers defined in the
Cigarette Tax Act and persons who make, manufacture, or fabricate
cigarettes as a part of a Correctional Industries program for sale to
residents incarcerated in penal institutions or resident patients of a
State operated mental health facility.
Beginning on July 1, 2019, "tobacco products" also includes
"Wholesale price" means the established list price for which a manufacturer
sells tobacco products to a distributor, before the allowance of any discount,
trade allowance, rebate, or other reduction.
In the absence of such an established list price, the manufacturer's invoice
price at which the manufacturer sells the tobacco product to unaffiliated
distributors, before any discounts, trade allowances, rebates, or other
reductions, shall be presumed to be the wholesale price.
"Wholesaler" means any person, wherever resident or located, engaged in the
business of selling tobacco products to others for the purpose of resale. "Wholesaler", when used in this Act, does not include a person licensed as a distributor under Section 10-20 of this Act unless expressly stated in this Act.
(Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19.)