Bill Status of SB 1314   104th General Assembly


Short Description:  TOBACCO TAX-REMOTE SELLERS

Senate Sponsors
Sen. Cristina Castro

Last Action  View All Actions

DateChamber Action
  1/28/2025SenateReferred to Assignments

Statutes Amended In Order of Appearance
35 ILCS 143/10-5
35 ILCS 143/10-10
35 ILCS 143/10-24 new
35 ILCS 143/10-25
35 ILCS 143/10-30
35 ILCS 143/10-35
35 ILCS 143/10-37
35 ILCS 143/10-38
35 ILCS 143/10-45
35 ILCS 143/10-50

Synopsis As Introduced
Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2026, the tax under the Act is 36% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Provides that, beginning January 1, 2026 and continuing through December 31, 2028, the tax per cigar sold or otherwise disposed of in the State, other than a little cigar, shall not exceed $0.75 per cigar. Effective January 1, 2026.

Actions 
DateChamber Action
  1/28/2025SenateFiled with Secretary by Sen. Cristina Castro
  1/28/2025SenateFirst Reading
  1/28/2025SenateReferred to Assignments

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