HB5182

Illinois HB5182 amends the Tobacco Products Tax Act to impose a tax on remote retail sellers of cigars and pipe tobacco, effective January 1, 2027.

HB5182 amends the Tobacco Products Tax Act to impose a tax on remote retail sellers of cigars and pipe tobacco, effective January 1, 2027. The tax rate is 45% of the actual cost or actual cost list price of the cigars or pipe tobacco sold. Remote retail sellers must register under the Retailers' Occupation Tax Act and obtain a license. The bill also includes provisions for record-keeping, tax reporting, and penalties for non-compliance. Effective January 1, 2027, the tax per cigar sold or otherwise disposed of shall not exceed $0.75 per cigar, excluding little cigars.