SB1314 - 104th General Assembly (2025-2026)

TOBACCO TAX-REMOTE SELLERS
Last Action
01/28/2025 - Senate: Referred 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
DateChamberAction
01/28/2025SenateFiled with Secretary by Sen. Cristina Castro
01/28/2025SenateFirst Reading
01/28/2025SenateReferred to Assignments
08/13/2025SenateAdded as Co-Sponsor Sen. Sara Feigenholtz