HB4250 - 104th General Assembly (2025-2026)

TOBACCO TAX-REMOTE SELLERS
Last Action
1/14/2026 - House: Referred to Rules Committee
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 143/10-37  
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, beginning on July 1, 2026, it shall be unlawful for any person to engage in business as a remote retail seller without first having obtained a license to do so from the Department of Revenue. Provides that, beginning on July 1, 2026, any person engaged in business as a remote retail seller of tobacco products shall be taxed at the rate of 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in the State. Defines "remote retail seller" as a person located inside or outside of the State who makes remote retail sales. Makes conforming changes. Effective July 1, 2026.
Actions
DateChamberAction
12/18/2025HouseFiled with the Clerk by Rep. Maurice A. West, II
1/14/2026HouseFirst Reading
1/14/2026HouseReferred to Rules Committee