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91_HB3152
LRB9110411SMdv
1 AN ACT to amend the Cigarette Use Tax Act by changing
2 Section 2.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Cigarette Use Tax Act is amended by
6 changing Section 2 as follows:
7 (35 ILCS 135/2) (from Ch. 120, par. 453.32)
8 Sec. 2. Tax imposed; rate. A tax is imposed upon the
9 privilege of using cigarettes in this State, at the rate of 6
10 mills per cigarette so used. On and after December 1, 1985,
11 in addition to any other tax imposed by this Act, a tax is
12 imposed upon the privilege of using cigarettes in this State
13 at a rate of 4 mills per cigarette so used. On and after the
14 effective date of this amendatory Act of 1989, in addition to
15 any other tax imposed by this Act, a tax is imposed upon the
16 privilege of using cigarettes in this State at the rate of 5
17 mills per cigarette so used. On and after the effective date
18 of this amendatory Act of 1993, in addition to any other tax
19 imposed by this Act, a tax is imposed upon the privilege of
20 using cigarettes in this State at a rate of 7 mills per
21 cigarette so used. On and after December 15, 1997, in
22 addition to any other tax imposed by this Act, a tax is
23 imposed upon the privilege of using cigarettes in this State
24 at a rate of 7 mills per cigarette so used. The taxes herein
25 imposed shall be in addition to all other occupation or
26 privilege taxes imposed by the State of Illinois or by any
27 political subdivision thereof or by any municipal
28 corporation.
29 When any tax imposed herein terminates or has terminated,
30 distributors who have bought stamps while such tax was in
31 effect and who therefore paid such tax, but who can show, to
-2- LRB9110411SMdv
1 the Department's satisfaction, that they sold the cigarettes
2 to which they affixed such stamps after such tax had
3 terminated and did not recover the tax or its equivalent from
4 purchasers, shall be allowed by the Department to take credit
5 for such absorbed tax against subsequent tax stamp purchases
6 from the Department by such distributors.
7 When the word "tax" is used in this Act, it shall include
8 any tax or tax rate imposed by this Act and shall mean the
9 singular of "tax" or the plural "taxes" as the context may
10 require.
11 Any distributor having cigarettes to which stamps have
12 been affixed in his possession for sale on the effective date
13 of this amendatory Act of 1989 shall not be required to pay
14 the additional tax imposed by this amendatory Act of 1989 on
15 such stamped cigarettes. Any distributor having cigarettes to
16 which stamps have been affixed in his or her possession for
17 sale at 12:01 a.m. on the effective date of this amendatory
18 Act of 1993, is required to pay the additional tax imposed by
19 this amendatory Act of 1993 on such stamped cigarettes. This
20 payment shall be due when the distributor first makes a
21 purchase of cigarette tax stamps after the effective date of
22 this amendatory Act of 1993, or on the first due date of a
23 return under this Act after the effective date of this
24 amendatory Act of 1993, whichever occurs first. Once a
25 distributor tenders payment of the additional tax to the
26 Department, the distributor may purchase stamps from the
27 Department. Any distributor having cigarettes to which
28 stamps have been affixed in his possession for sale on
29 December 15, 1997 shall not be required to pay the additional
30 tax imposed by this amendatory Act of 1997 on such stamped
31 cigarettes.
32 (Source: P.A. 90-548, eff. 12-4-97.)