SB1314

Illinois SB1314 amends the Tobacco Products Tax Act to impose tax on remote retail sellers of cigars and pipe tobacco starting January 1, 2026.

Illinois SB1314 amends the Tobacco Products Tax Act to impose a tax on remote retail sellers of cigars and pipe tobacco starting January 1, 2026. Remote retail sellers must obtain a license and remit tax on sales to Illinois consumers. The tax rate is 36% of the actual cost or actual cost list price. Remote retail sellers must keep records and file returns monthly. The bill also includes provisions for tax evasion, penalties, and enforcement mechanisms.