Illinois HB4250 amends the Tobacco Products Tax Act to impose a tax on remote retail sellers of tobacco products beginning July 1, 2026.
Illinois HB4250 amends the Tobacco Products Tax Act of 1995 to impose a tax on remote retail sellers of tobacco products. Effective July 1, 2026, any person engaged in business as a remote retail seller of tobacco products must obtain a license and pay a tax of 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers in the state. The bill defines "remote retail seller" as a person located inside or outside of the state who makes remote retail sales.
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