35 ILCS 143/10-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-5. Definitions. For purposes of this Act:"Business" means any trade, occupation, activity, or enterprise engaged  in, at any location whatsoever, for the purpose of selling tobacco products."Cigarette" has the meaning ascribed to the term in Section 1 of the  Cigarette Tax Act."Contraband little cigar" means:(1) packages of little cigars containing 20 or 25     little cigars that do not bear a required tax stamp under this Act;(2) packages of little cigars containing 20 or 25     little cigars that bear a fraudulent, imitation, or counterfeit tax stamp;(3) packages of little cigars containing 20 or 25     little cigars that are improperly tax stamped, including packages of little cigars that bear only a tax stamp of another state or taxing jurisdiction; or(4) packages of little cigars containing other than     20 or 25 little cigars in the possession of a distributor, retailer or wholesaler, unless the distributor, retailer, or wholesaler possesses, or produces within the time frame provided in Section 10-27 or 10-28 of this Act, an invoice from a stamping distributor, distributor, or wholesaler showing that the tax on the packages has been or will be paid."Correctional Industries program" means a program run by a State penal  institution in which residents of the penal institution produce tobacco  products for sale to persons incarcerated in penal institutions or resident  patients of a State operated mental health facility."Department" means the Illinois Department of Revenue."Distributor" means any of the following:(1) Any manufacturer or wholesaler in this State     engaged in the business of selling tobacco products who sells, exchanges, or distributes tobacco products to retailers or consumers in this State.(2) Any manufacturer or wholesaler engaged in the     business of selling tobacco products from without this State who sells, exchanges, distributes, ships, or transports tobacco products to retailers or consumers located in this State, so long as that manufacturer or wholesaler has or maintains within this State, directly or by subsidiary, an office, sales house, or other place of business, or any agent or other representative operating within this State under the authority of the person or subsidiary, irrespective of whether the place of business or agent or other representative is located here permanently or temporarily.(3) Any retailer who receives tobacco products on     which the tax has not been or will not be paid by another distributor."Distributor" does not include any person, wherever resident or located, who  makes, manufactures, or fabricates tobacco products as part of a Correctional  Industries program for sale to residents incarcerated in penal institutions or  resident patients of a State operated mental health facility."Electronic cigarette" means:(1)   any device that employs a battery or other     mechanism to heat a solution or substance to produce a vapor or aerosol intended for inhalation, except for (A) any device designed solely for use with cannabis that contains a statement on the retail packaging that the device is designed solely for use with cannabis and not for use with tobacco or (B) any device that contains a solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act;(2)   any cartridge or container of a solution or     substance intended to be used with or in the device or to refill the device, except for any cartridge or container of a solution or substance that contains cannabis subject to  tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act; or(3)   any solution or substance, whether or not it     contains nicotine, intended for use in the device, except for any solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act.The changes made to the definition of "electronic cigarette" by this amendatory Act of the 102nd General Assembly apply on and after June 28, 2019, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 102nd General Assembly for such taxes paid during the period beginning June 28, 2019 and the effective date of this amendatory Act of the 102nd General Assembly."Electronic cigarette"  includes, but is not limited to, any electronic nicotine  delivery system, electronic cigar, electronic cigarillo,  electronic pipe, electronic hookah, vape pen, or similar product  or device, and any component or part that can be used to build  the product or device. "Electronic cigarette" does not include:  cigarettes, as defined in Section 1 of the Cigarette Tax Act; any  product approved by the United States Food and Drug  Administration for sale as a tobacco cessation product, a  tobacco dependence product, or for other medical purposes that  is marketed and sold solely for that approved purpose; any  asthma inhaler prescribed by a physician for that condition that is marketed and sold solely for that approved purpose; or  any therapeutic product approved for use under the Compassionate Use of Medical Cannabis Program Act."Little cigar" means and includes any roll, made wholly or in part of tobacco, where such roll has an integrated cellulose acetate filter and weighs less than 4 pounds per thousand and the wrapper or cover of which is made in whole or in part of tobacco."Manufacturer" means any person, wherever resident or located, who  manufactures and sells tobacco products, except a person who makes,  manufactures, or fabricates tobacco products as a part of a Correctional  Industries program for sale to persons incarcerated in penal institutions or  resident patients of a State operated mental health facility.Beginning on January 1, 2013, "moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but shall not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity."Person" means any natural individual, firm, partnership, association, joint  stock company, joint venture, limited liability company, or public or private  corporation, however formed, or a receiver, executor, administrator, trustee,  conservator, or other representative appointed by order of any court."Place of business" means and includes any place where tobacco products  are sold or where tobacco products are manufactured, stored, or kept for  the purpose of sale or consumption, including any vessel, vehicle, airplane,  train, or vending machine."Retailer" means any person in this State engaged in the business of selling  tobacco products to consumers in this State, regardless of quantity or number  of sales."Sale" means any transfer, exchange, or barter in any manner or by any means  whatsoever for a consideration and includes all sales made by  persons."Stamp" or "stamps" mean the indicia required to be affixed on a package of little cigars that evidence payment of the tax on packages of little cigars containing 20 or 25 little cigars under Section 10-10 of this Act. These stamps shall be the same stamps used for cigarettes under the Cigarette Tax Act."Stamping distributor" means a distributor licensed under this Act and also licensed as a distributor under the Cigarette Tax Act or Cigarette Use Tax Act."Tobacco products" means any cigars, including little cigars; cheroots; stogies; periques; granulated,  plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff (including moist snuff) or snuff  flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos;  shorts; refuse scraps, clippings, cuttings, and sweeping of tobacco; and  other kinds and forms of tobacco, prepared in such manner as to be suitable for  chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but  does not include cigarettes as defined in Section 1 of the Cigarette Tax Act or tobacco purchased for the manufacture of  cigarettes by cigarette distributors and manufacturers defined in the  Cigarette Tax Act and persons who make, manufacture, or fabricate  cigarettes as a part of a Correctional Industries program for sale to  residents incarcerated in penal institutions or resident patients of a  State operated mental health facility.Beginning on July 1, 2019, "tobacco products" also includes  electronic cigarettes."Wholesale price" means the established list price for which a manufacturer  sells tobacco products to a distributor, before the allowance of any discount,  trade allowance, rebate, or other reduction.  In the absence of such an established list price, the manufacturer's invoice  price at which the manufacturer sells the tobacco product to unaffiliated  distributors, before any discounts, trade allowances, rebates, or other  reductions, shall be presumed to be the wholesale price."Wholesaler" means any person, wherever resident or located, engaged in the  business of selling tobacco products to others for the purpose of resale. "Wholesaler", when used in this Act, does not include a person licensed as a distributor under Section 10-20 of this Act unless expressly stated in this Act.   (Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19; 102-40, eff. 6-25-21.)