Illinois 2023-2024 Regular Session

Illinois House Bill HB3112 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3112 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED: 35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30 Amends the Tobacco Products Tax Act of 1995. Provides that certain retailers maintaining a place of business in the State, as described in the Use Tax Act, may be considered distributors. Provides that, beginning on January 1, 2024, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll. Provides that distributors are allowed a discount in the amount of 2% of the distributor's tax liability, but not to exceed $2,000 per return. LRB103 29795 HLH 56202 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3112 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED: 35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30 35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30 Amends the Tobacco Products Tax Act of 1995. Provides that certain retailers maintaining a place of business in the State, as described in the Use Tax Act, may be considered distributors. Provides that, beginning on January 1, 2024, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll. Provides that distributors are allowed a discount in the amount of 2% of the distributor's tax liability, but not to exceed $2,000 per return. LRB103 29795 HLH 56202 b LRB103 29795 HLH 56202 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3112 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30 35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30
4	4	35 ILCS 143/10-5
5	5	35 ILCS 143/10-10
6	6	35 ILCS 143/10-30
7	7	Amends the Tobacco Products Tax Act of 1995. Provides that certain retailers maintaining a place of business in the State, as described in the Use Tax Act, may be considered distributors. Provides that, beginning on January 1, 2024, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll. Provides that distributors are allowed a discount in the amount of 2% of the distributor's tax liability, but not to exceed $2,000 per return.
8	8	LRB103 29795 HLH 56202 b LRB103 29795 HLH 56202 b
9	9	LRB103 29795 HLH 56202 b
10	10	A BILL FOR
11	11	HB3112LRB103 29795 HLH 56202 b HB3112 LRB103 29795 HLH 56202 b
12	12	HB3112 LRB103 29795 HLH 56202 b
13	13	1 AN ACT concerning revenue.
14	14	2 Be it enacted by the People of the State of Illinois,
15	15	3 represented in the General Assembly:
16	16	4 Section 5. The Tobacco Products Tax Act of 1995 is amended
17	17	5 by changing Sections 10-5, 10-10, and 10-30 as follows:
18	18	6 (35 ILCS 143/10-5)
19	19	7 Sec. 10-5. Definitions. For purposes of this Act:
20	20	8 "Business" means any trade, occupation, activity, or
21	21	9 enterprise engaged in, at any location whatsoever, for the
22	22	10 purpose of selling tobacco products.
23	23	11 "Cigarette" has the meaning ascribed to the term in
24	24	12 Section 1 of the Cigarette Tax Act.
25	25	13 "Contraband little cigar" means:
26	26	14 (1) packages of little cigars containing 20 or 25
27	27	15 little cigars that do not bear a required tax stamp under
28	28	16 this Act;
29	29	17 (2) packages of little cigars containing 20 or 25
30	30	18 little cigars that bear a fraudulent, imitation, or
31	31	19 counterfeit tax stamp;
32	32	20 (3) packages of little cigars containing 20 or 25
33	33	21 little cigars that are improperly tax stamped, including
34	34	22 packages of little cigars that bear only a tax stamp of
35	35	23 another state or taxing jurisdiction; or
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39	39	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3112 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED:
40	40	35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30 35 ILCS 143/10-5 35 ILCS 143/10-10 35 ILCS 143/10-30
41	41	35 ILCS 143/10-5
42	42	35 ILCS 143/10-10
43	43	35 ILCS 143/10-30
44	44	Amends the Tobacco Products Tax Act of 1995. Provides that certain retailers maintaining a place of business in the State, as described in the Use Tax Act, may be considered distributors. Provides that, beginning on January 1, 2024, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll. Provides that distributors are allowed a discount in the amount of 2% of the distributor's tax liability, but not to exceed $2,000 per return.
45	45	LRB103 29795 HLH 56202 b LRB103 29795 HLH 56202 b
46	46	LRB103 29795 HLH 56202 b
47	47	A BILL FOR
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53	53	35 ILCS 143/10-5
54	54	35 ILCS 143/10-10
55	55	35 ILCS 143/10-30
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74	74	1 (4) packages of little cigars containing other than 20
75	75	2 or 25 little cigars in the possession of a distributor,
76	76	3 retailer or wholesaler, unless the distributor, retailer,
77	77	4 or wholesaler possesses, or produces within the time frame
78	78	5 provided in Section 10-27 or 10-28 of this Act, an invoice
79	79	6 from a stamping distributor, distributor, or wholesaler
80	80	7 showing that the tax on the packages has been or will be
81	81	8 paid.
82	82	9 "Correctional Industries program" means a program run by a
83	83	10 State penal institution in which residents of the penal
84	84	11 institution produce tobacco products for sale to persons
85	85	12 incarcerated in penal institutions or resident patients of a
86	86	13 State operated mental health facility.
87	87	14 "Department" means the Illinois Department of Revenue.
88	88	15 "Distributor" means any of the following:
89	89	16 (1) Any manufacturer or wholesaler in this State
90	90	17 engaged in the business of selling tobacco products who
91	91	18 sells, exchanges, or distributes tobacco products to
92	92	19 retailers or consumers in this State.
93	93	20 (2) Any manufacturer, or wholesaler, or retailer
94	94	21 engaged in the business of selling tobacco products from
95	95	22 without this State who sells, exchanges, distributes,
96	96	23 ships, or transports tobacco products to retailers or
97	97	24 consumers located in this State, so long as that
98	98	25 manufacturer, retailer, or wholesaler (i) has or maintains
99	99	26 within this State, directly or by subsidiary, an office,
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110	110	1 sales house, or other place of business, or any agent or
111	111	2 other representative operating within this State under the
112	112	3 authority of the person or subsidiary, irrespective of
113	113	4 whether the place of business or agent or other
114	114	5 representative is located here permanently or temporarily
115	115	6 or (ii) beginning on January 1, 2024, is a "retailer
116	116	7 maintaining a place of business in the State" as described
117	117	8 in Section 2 of the Use Tax Act.
118	118	9 (3) Any retailer who receives tobacco products on
119	119	10 which the tax has not been or will not be paid by another
120	120	11 distributor.
121	121	12 "Distributor" does not include any person, wherever
122	122	13 resident or located, who makes, manufactures, or fabricates
123	123	14 tobacco products as part of a Correctional Industries program
124	124	15 for sale to residents incarcerated in penal institutions or
125	125	16 resident patients of a State operated mental health facility.
126	126	17 "Electronic cigarette" means:
127	127	18 (1) any device that employs a battery or other
128	128	19 mechanism to heat a solution or substance to produce a
129	129	20 vapor or aerosol intended for inhalation, except for (A)
130	130	21 any device designed solely for use with cannabis that
131	131	22 contains a statement on the retail packaging that the
132	132	23 device is designed solely for use with cannabis and not
133	133	24 for use with tobacco or (B) any device that contains a
134	134	25 solution or substance that contains cannabis subject to
135	135	26 tax under the Compassionate Use of Medical Cannabis
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146	146	1 Program Act or the Cannabis Regulation and Tax Act;
147	147	2 (2) any cartridge or container of a solution or
148	148	3 substance intended to be used with or in the device or to
149	149	4 refill the device, except for any cartridge or container
150	150	5 of a solution or substance that contains cannabis subject
151	151	6 to tax under the Compassionate Use of Medical Cannabis
152	152	7 Program Act or the Cannabis Regulation and Tax Act; or
153	153	8 (3) any solution or substance, whether or not it
154	154	9 contains nicotine, intended for use in the device, except
155	155	10 for any solution or substance that contains cannabis
156	156	11 subject to tax under the Compassionate Use of Medical
157	157	12 Cannabis Program Act or the Cannabis Regulation and Tax
158	158	13 Act.
159	159	14 The changes made to the definition of "electronic
160	160	15 cigarette" by this amendatory Act of the 102nd General
161	161	16 Assembly apply on and after June 28, 2019, but no claim for
162	162	17 credit or refund is allowed on or after the effective date of
163	163	18 this amendatory Act of the 102nd General Assembly for such
164	164	19 taxes paid during the period beginning June 28, 2019 and the
165	165	20 effective date of this amendatory Act of the 102nd General
166	166	21 Assembly.
167	167	22 "Electronic cigarette" includes, but is not limited to,
168	168	23 any electronic nicotine delivery system, electronic cigar,
169	169	24 electronic cigarillo, electronic pipe, electronic hookah, vape
170	170	25 pen, or similar product or device, and any component or part
171	171	26 that can be used to build the product or device. "Electronic
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182	182	1 cigarette" does not include: cigarettes, as defined in Section
183	183	2 1 of the Cigarette Tax Act; any product approved by the United
184	184	3 States Food and Drug Administration for sale as a tobacco
185	185	4 cessation product, a tobacco dependence product, or for other
186	186	5 medical purposes that is marketed and sold solely for that
187	187	6 approved purpose; any asthma inhaler prescribed by a physician
188	188	7 for that condition that is marketed and sold solely for that
189	189	8 approved purpose; or any therapeutic product approved for use
190	190	9 under the Compassionate Use of Medical Cannabis Program Act.
191	191	10 "Little cigar" means and includes any roll, made wholly or
192	192	11 in part of tobacco, where such roll has an integrated
193	193	12 cellulose acetate filter and weighs less than 4 pounds per
194	194	13 thousand and the wrapper or cover of which is made in whole or
195	195	14 in part of tobacco.
196	196	15 "Manufacturer" means any person, wherever resident or
197	197	16 located, who manufactures and sells tobacco products, except a
198	198	17 person who makes, manufactures, or fabricates tobacco products
199	199	18 as a part of a Correctional Industries program for sale to
200	200	19 persons incarcerated in penal institutions or resident
201	201	20 patients of a State operated mental health facility.
202	202	21 Beginning on January 1, 2013, "moist snuff" means any
203	203	22 finely cut, ground, or powdered tobacco that is not intended
204	204	23 to be smoked, but shall not include any finely cut, ground, or
205	205	24 powdered tobacco that is intended to be placed in the nasal
206	206	25 cavity.
207	207	26 "Person" means any natural individual, firm, partnership,
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218	218	1 association, joint stock company, joint venture, limited
219	219	2 liability company, or public or private corporation, however
220	220	3 formed, or a receiver, executor, administrator, trustee,
221	221	4 conservator, or other representative appointed by order of any
222	222	5 court.
223	223	6 "Place of business" means and includes any place where
224	224	7 tobacco products are sold or where tobacco products are
225	225	8 manufactured, stored, or kept for the purpose of sale or
226	226	9 consumption, including any vessel, vehicle, airplane, train,
227	227	10 or vending machine.
228	228	11 "Retailer" means any person in this State engaged in the
229	229	12 business of selling tobacco products to consumers in this
230	230	13 State, regardless of quantity or number of sales.
231	231	14 "Sale" means any transfer, exchange, or barter in any
232	232	15 manner or by any means whatsoever for a consideration and
233	233	16 includes all sales made by persons.
234	234	17 "Stamp" or "stamps" mean the indicia required to be
235	235	18 affixed on a package of little cigars that evidence payment of
236	236	19 the tax on packages of little cigars containing 20 or 25 little
237	237	20 cigars under Section 10-10 of this Act. These stamps shall be
238	238	21 the same stamps used for cigarettes under the Cigarette Tax
239	239	22 Act.
240	240	23 "Stamping distributor" means a distributor licensed under
241	241	24 this Act and also licensed as a distributor under the
242	242	25 Cigarette Tax Act or Cigarette Use Tax Act.
243	243	26 "Tobacco products" means any cigars, including little
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254	254	1 cigars; cheroots; stogies; periques; granulated, plug cut,
255	255	2 crimp cut, ready rubbed, and other smoking tobacco; snuff
256	256	3 (including moist snuff) or snuff flour; cavendish; plug and
257	257	4 twist tobacco; fine-cut and other chewing tobaccos; shorts;
258	258	5 refuse scraps, clippings, cuttings, and sweeping of tobacco;
259	259	6 and other kinds and forms of tobacco, prepared in such manner
260	260	7 as to be suitable for chewing or smoking in a pipe or
261	261	8 otherwise, or both for chewing and smoking; but does not
262	262	9 include cigarettes as defined in Section 1 of the Cigarette
263	263	10 Tax Act or tobacco purchased for the manufacture of cigarettes
264	264	11 by cigarette distributors and manufacturers defined in the
265	265	12 Cigarette Tax Act and persons who make, manufacture, or
266	266	13 fabricate cigarettes as a part of a Correctional Industries
267	267	14 program for sale to residents incarcerated in penal
268	268	15 institutions or resident patients of a State operated mental
269	269	16 health facility.
270	270	17 Beginning on July 1, 2019, "tobacco products" also
271	271	18 includes electronic cigarettes.
272	272	19 "Wholesale price" means the established list price for
273	273	20 which a manufacturer sells tobacco products to a distributor,
274	274	21 before the allowance of any discount, trade allowance, rebate,
275	275	22 or other reduction. In the absence of such an established list
276	276	23 price, the manufacturer's invoice price at which the
277	277	24 manufacturer sells the tobacco product to unaffiliated
278	278	25 distributors, before any discounts, trade allowances, rebates,
279	279	26 or other reductions, shall be presumed to be the wholesale
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290	290	1 price.
291	291	2 "Wholesaler" means any person, wherever resident or
292	292	3 located, engaged in the business of selling tobacco products
293	293	4 to others for the purpose of resale. "Wholesaler", when used
294	294	5 in this Act, does not include a person licensed as a
295	295	6 distributor under Section 10-20 of this Act unless expressly
296	296	7 stated in this Act.
297	297	8 (Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19;
298	298	9 102-40, eff. 6-25-21.)
299	299	10 (35 ILCS 143/10-10)
300	300	11 Sec. 10-10. Tax imposed.
301	301	12 (a) Except as otherwise provided in this Section with
302	302	13 respect to little cigars, on the first day of the third month
303	303	14 after the month in which this Act becomes law, a tax is imposed
304	304	15 on any person engaged in business as a distributor of tobacco
305	305	16 products, as defined in Section 10-5, at the rate of (i) 18% of
306	306	17 the wholesale price of tobacco products sold or otherwise
307	307	18 disposed of to retailers or consumers located in this State
308	308	19 prior to July 1, 2012 and (ii) 36% of the wholesale price of
309	309	20 tobacco products sold or otherwise disposed of to retailers or
310	310	21 consumers located in this State beginning on July 1, 2012;
311	311	22 except that, beginning on January 1, 2013, the tax on moist
312	312	23 snuff shall be imposed at a rate of $0.30 per ounce, and a
313	313	24 proportionate tax at the like rate on all fractional parts of
314	314	25 an ounce, sold or otherwise disposed of to retailers or
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325	325	1 consumers located in this State; and except that, beginning
326	326	2 July 1, 2019, the tax on electronic cigarettes shall be
327	327	3 imposed at the rate of 15% of the wholesale price of electronic
328	328	4 cigarettes sold or otherwise disposed of to retailers or
329	329	5 consumers located in this State. The tax is in addition to all
330	330	6 other occupation or privilege taxes imposed by the State of
331	331	7 Illinois, by any political subdivision thereof, or by any
332	332	8 municipal corporation. However, the tax is not imposed upon
333	333	9 any activity in that business in interstate commerce or
334	334	10 otherwise, to the extent to which that activity may not, under
335	335	11 the Constitution and Statutes of the United States, be made
336	336	12 the subject of taxation by this State, and except that,
337	337	13 beginning July 1, 2013, the tax on little cigars shall be
338	338	14 imposed at the same rate, and the proceeds shall be
339	339	15 distributed in the same manner, as the tax imposed on
340	340	16 cigarettes under the Cigarette Tax Act. The tax is also not
341	341	17 imposed on sales made to the United States or any entity
342	342	18 thereof.
343	343	19 (b) Notwithstanding subsection (a) of this Section,
344	344	20 stamping distributors of packages of little cigars containing
345	345	21 20 or 25 little cigars sold or otherwise disposed of in this
346	346	22 State shall remit the tax by purchasing tax stamps from the
347	347	23 Department and affixing them to packages of little cigars in
348	348	24 the same manner as stamps are purchased and affixed to
349	349	25 cigarettes under the Cigarette Tax Act, unless the stamping
350	350	26 distributor sells or otherwise disposes of those packages of
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361	361	1 little cigars to another stamping distributor. Only persons
362	362	2 meeting the definition of "stamping distributor" contained in
363	363	3 Section 10-5 of this Act may affix stamps to packages of little
364	364	4 cigars containing 20 or 25 little cigars. Stamping
365	365	5 distributors may not sell or dispose of little cigars at
366	366	6 retail to consumers or users at locations where stamping
367	367	7 distributors affix stamps to packages of little cigars
368	368	8 containing 20 or 25 little cigars.
369	369	9 (c) The impact of the tax levied by this Act is imposed
370	370	10 upon distributors engaged in the business of selling tobacco
371	371	11 products to retailers or consumers in this State. Whenever a
372	372	12 stamping distributor brings or causes to be brought into this
373	373	13 State from without this State, or purchases from without or
374	374	14 within this State, any packages of little cigars containing 20
375	375	15 or 25 little cigars upon which there are no tax stamps affixed
376	376	16 as required by this Act, for purposes of resale or disposal in
377	377	17 this State to a person not a stamping distributor, then such
378	378	18 stamping distributor shall pay the tax to the Department and
379	379	19 add the amount of the tax to the price of such packages sold by
380	380	20 such stamping distributor. Payment of the tax shall be
381	381	21 evidenced by a stamp or stamps affixed to each package of
382	382	22 little cigars containing 20 or 25 little cigars.
383	383	23 Stamping distributors paying the tax to the Department on
384	384	24 packages of little cigars containing 20 or 25 little cigars
385	385	25 sold to other distributors, wholesalers or retailers shall add
386	386	26 the amount of the tax to the price of the packages of little
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397	397	1 cigars containing 20 or 25 little cigars sold by such stamping
398	398	2 distributors.
399	399	3 (d) Beginning on January 1, 2013, the tax rate imposed per
400	400	4 ounce of moist snuff may not exceed 15% of the tax imposed upon
401	401	5 a package of 20 cigarettes pursuant to the Cigarette Tax Act.
402	402	6 (d-5) Notwithstanding the provisions of this Section,
403	403	7 beginning January 1, 2024, the tax per cigar or other rolled
404	404	8 tobacco product sold or otherwise disposed of shall not exceed
405	405	9 $0.50 per cigar or roll. This subsection (d-5) does not apply
406	406	10 to little cigars.
407	407	11 (e) All moneys received by the Department under this Act
408	408	12 from sales occurring prior to July 1, 2012 shall be paid into
409	409	13 the Long-Term Care Provider Fund of the State Treasury. Of the
410	410	14 moneys received by the Department from sales occurring on or
411	411	15 after July 1, 2012, except for moneys received from the tax
412	412	16 imposed on the sale of little cigars, 50% shall be paid into
413	413	17 the Long-Term Care Provider Fund and 50% shall be paid into the
414	414	18 Healthcare Provider Relief Fund. Beginning July 1, 2013, all
415	415	19 moneys received by the Department under this Act from the tax
416	416	20 imposed on little cigars shall be distributed as provided in
417	417	21 Section 2 of the Cigarette Tax Act.
418	418	22 (Source: P.A. 101-31, eff. 6-28-19.)
419	419	23 (35 ILCS 143/10-30)
420	420	24 Sec. 10-30. Returns.
421	421	25 (a) Every distributor shall, on or before the 15th day of
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432	432	1 each month, file a return with the Department covering the
433	433	2 preceding calendar month. The return shall disclose the
434	434	3 wholesale price for all tobacco products other than moist
435	435	4 snuff and the quantity in ounces of moist snuff sold or
436	436	5 otherwise disposed of and other information that the
437	437	6 Department may reasonably require. The return shall be filed
438	438	7 upon a form prescribed and furnished by the Department.
439	439	8 (b) In addition to the information required under
440	440	9 subsection (a), on or before the 15th day of each month,
441	441	10 covering the preceding calendar month, each stamping
442	442	11 distributor shall, on forms prescribed and furnished by the
443	443	12 Department, report the quantity of little cigars sold or
444	444	13 otherwise disposed of, including the number of packages of
445	445	14 little cigars sold or disposed of during the month containing
446	446	15 20 or 25 little cigars.
447	447	16 (c) At the time when any return of any distributor is due
448	448	17 to be filed with the Department, the distributor shall also
449	449	18 remit to the Department the tax liability that the distributor
450	450	19 has incurred for transactions occurring in the preceding
451	451	20 calendar month, less the discount allowed.
452	452	21 (d) The Department may adopt rules to require the
453	453	22 electronic filing of any return or document required to be
454	454	23 filed under this Act. Those rules may provide for exceptions
455	455	24 from the filing requirement set forth in this paragraph for
456	456	25 persons who demonstrate that they do not have access to the
457	457	26 Internet and petition the Department to waive the electronic
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468	468	1 filing requirement.
469	469	2 (e) If any payment provided for in this Section exceeds
470	470	3 the distributor's liabilities under this Act, as shown on an
471	471	4 original return, the distributor may credit such excess
472	472	5 payment against liability subsequently to be remitted to the
473	473	6 Department under this Act, in accordance with reasonable rules
474	474	7 adopted by the Department.
475	475	8 (f) The distributor required to pay the tax under Section
476	476	9 10-10 shall be entitled to a discount to reimburse the
477	477	10 distributor for the expenses incurred in keeping and
478	478	11 maintaining records, preparing and filing the returns,
479	479	12 remitting the tax, and supplying the data to the Department
480	480	13 upon request. The discount shall be 2% of the distributor's
481	481	14 tax liability under this Act, but not to exceed $2,000 per
482	482	15 return.
483	483	16 (Source: P.A. 100-1171, eff. 1-4-19.)
484	484
485	485
486	486
487	487
488	488
489	489	HB3112 - 13 - LRB103 29795 HLH 56202 b