Section 450.40  Reports and Returns

a)         When cigarettes are acquired for use in this State by a person (including a distributor), who did not pay the cigarette use tax to a distributor, the person, within 30 days after acquiring the cigarettes, shall file with the Department a return declaring the possession of the cigarettes and shall transmit with the return to the Department the tax imposed by the Act.  All returns and supporting schedules required to be filed and all payments required to be made under Section 12 of the Act shall be by electronic means in the form prescribed by the Department.  [35 ILCS 135/12]

b)         Every distributor, who is required or authorized to collect the tax under the Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparent wrapper, shall, on or before the 15^th day of each calendar month, file a return with the Department showing such information as the Department may reasonably require.  Information that the Department may reasonably require includes information related to the uniform regulation and taxation of cigarettes.  All returns and supporting schedules required to be filed under Section 11 of the Act shall be filed electronically in the form prescribed by the Department.  [35 ILCS 135/11]

c)         Every distributor who is a manufacturer of cigarettes in original packages which are contained inside a sealed transparent wrapper, and who is required or authorized to collect tax under the Act, shall file a return by the 5^th day of each month covering the preceding calendar month.  Each return shall be accompanied by the appropriate remittance for tax as provided in Section 3 and Section 7 of the Act.  Each return shall disclose such information as the Department may lawfully require.  Information that the Department may lawfully require includes information related to the uniform regulation and taxation of cigarettes.  All returns and supporting schedules required to be filed and all payments required to be made under Section 11 of the Act shall be by electronic means in the form prescribed by the Department.  [35 ILCS 135/11]

d)         No distributor shall be required to return information to the extent to which the reporting of such information would be a duplication of the distributor's reporting of information in any return the distributor is required to file with the Department under the Cigarette Tax Act.  [35 ILCS 135/11]

e)         Every secondary distributor who is required or authorized to procure a license under the Act, shall on or before the 15^th day of each calendar month, file a report with the Department, showing the quantity of cigarettes purchased during the preceding calendar month, either within and outside this State, and the quantity of cigarettes sold to Illinois retailers or otherwise disposed of during the preceding calendar month.  Such reports shall be filed electronically in such form prescribed by the Department and shall contain such information as the Department may reasonably require.  Information that the Department may reasonably require includes information related to the uniform regulation and taxation of cigarettes.  [35 ILCS 135/11a]

f)         Computer generated returns and schedules or returns and schedules field on forms that have not been approved by the Department are considered unprocessable and may subject the filer to penalties and interest for failure to file a proper return.

g)         A taxpayer who has an annual tax liability of $20,000 or more shall make all payments of that tax to the Department by electronic funds transfer.  Before August 1 of each year, the Department shall notify all taxpayers required to make payments by electronic funds transfer.  [20 ILCS 2505/2505-210]

(Source:  Amended at 50 Ill. Reg. 8360, effective June 1, 2026)