Illinois HB3606 amends the Tobacco Products Tax Act to redefine "electronic cigarette" and adjust tax rates on tobacco products.
HB3606 amends the Tobacco Products Tax Act to redefine "electronic cigarette" to include any device delivering aerosolized or vaporized nicotine, excluding certain components and substances. It adjusts the tax rates on tobacco products, imposing a tax on distributors at varying rates based on the date of sale. The bill also specifies distribution of tax revenues, allocating funds to various state programs. Distributors must file monthly returns and pay taxes, with provisions for electronic filing and exceptions for certain distributors.
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