reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.140 - Tax-Free Sales of Alcoholic Liquor for Use Aboard Ships Operating in Foreign Commerce Outside the Continental Limits of the United States

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject to the conditions stated in this
			 Section, Illinois licensed manufacturers and importing distributors of
			 alcoholic liquor may make tax-free sales of alcoholic liquor to operators of
			 ships docked in the Port of Chicago where such liquor will be used aboard those
			 ships operating in foreign commerce outside the continental limits of the
			 United States. However, such sales of alcoholic liquor may not be made tax-free
			 for use on ships operating exclusively on the Great Lakes or the St. Lawrence
			 Seaway between the United States and Canadian ports.
b) In order for the exemption to apply where
			 the alcoholic liquor will be used aboard ships operating in foreign commerce
			 outside the continental limits of the United States, the sale must be made by
			 an Illinois licensed manufacturer or importing distributor. Only alcoholic
			 liquor that is exempt from the Federal tax can qualify for the exemption
			 provided for in this Section.
c) In
			 addition, to sustain a claim to such exemption, the manufacturer or importing
			 distributor shall, upon request of the Department, supply a written statement
			 for the month in which the exemption is claimed, showing the following
			 information:
1) The name of the manufacturer
			 or importing distributor making the sale;
2) the name of the ship to which the
			 manufacturer or importing distributor delivers the alcoholic liquor and the
			 name of the shipping line operating such ship;
3) the kind of alcoholic liquor (including
			 the tax rate category applicable to each product, as described in Section
			 420.10(a)(1)
			 at this Part) delivered to such purchaser, and the quantity of each such kind
			 of alcoholic liquor so delivered;
4) the date and place of such delivery;
			 and
5) a statement that the
			 alcoholic liquor is to be used aboard such ship in foreign commerce outside the
			 continental limits of the United States.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.150 - Criminal Investigations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All information received by the Department from returns filed under
			 this Act
[Liquor Control Act of 1934]
, or from any
			 investigation conducted under this Act, shall be confidential, except for
			 official purposes, and any person who divulges any such information in any
			 manner, except in accordance with a proper judicial order or as otherwise
			 provided by law, shall be guilty of a Class B misdemeanor.
235 ILCS
			 5/8-9.
b)
			 When the Department is engaged in a joint investigation with a law enforcement
			 authority, including, but not limited to, State agency law enforcement, federal
			 agency law enforcement, county sheriffs or municipal police, to enforce the
			 Liquor Control Act of 1934 or another tax act administered by the Department,
			 it is an official purpose within the meaning of Section 8-9 of the Liquor
			 Control Act of 1934 for the Department to furnish information it receives in
			 administering the Liquor Control Act of 1934 with the law enforcement
			 authority. The information shall be provided subject to all confidentiality
			 provisions of Section 8-9 of the Liquor Control Act of 1934. A person receiving
			 information pursuant to an official purpose who divulges any such information
			 in any manner, except in accordance with a proper judicial order or as
			 otherwise provided by law, shall be guilty of a Class B misdemeanor.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.100 - Nature of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning September 1, 2019, the Cannabis Cultivation Privilege Tax Law
			 imposes a tax on the privilege of cultivating cannabis in this State at the
			 rate of 7% of gross receipts received from the first sale of cannabis by the
			 cultivator.
[410 ILCS
			 705/60-10(a)]
b) The Tax is imposed upon cultivation
			 centers and craft growers growing cannabis for sale to cannabis business
			 establishments. The Cannabis Cultivation Privilege Tax imposed by Section 60-10
			 of the Law is imposed only upon a cultivation center or craft grower
who makes the first sale and is not imposed upon a subsequent
			 purchaser, a dispensing organization, or an infuser. Persons subject to the Tax
			 imposed under the Law may, however, reimburse themselves for their Tax
			 liability by separately stating reimbursement for their Tax liability as an
			 additional charge
. [410 ILCS
			 705/60-10(b)]
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.115 - Returns and Payment of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Each person who is required to pay the Tax imposed by the Law shall
			 make a return to the Department on or before the 20th day of each month for the
			 preceding calendar month stating the following:
1)
the taxpayer's
			 name;
2)
the
			 address of the taxpayer's principal place of business and the address of the
			 principal place of business (if that is a different address) from which the
			 taxpayer is engaged in the business of cultivating cannabis subject to the
			 Tax;
3)
the total
			 amount of receipts received by the taxpayer during the preceding calendar
			 month, from sales of cannabis subject to the Tax, by the taxpayer during the
			 preceding calendar month;
4)
the total amount received by the
			 taxpayer during the preceding calendar month, on charge and time sales of
			 cannabis subject to the Tax, by the taxpayer before the month for which the
			 return is filed;
5)
deductions allowed by law;
6)
gross receipts that were received
			 by the taxpayer during the preceding calendar month and upon the basis of which
			 the Tax is imposed;
7)
the amount of Tax due;
8)
the signature of the taxpayer;
			 and
9)
any other
			 information the Department may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.120 - Infuser Information Returns and Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Upon request of the Department, an infuser
			 shall file an information return with the Department, no later than the
			 20th day of the month for the preceding month, by
			 electronic means and in a format prescribed by the Department, showing the
			 names of the suppliers of cannabis and cannabis concentrates, the suppliers'
			 license numbers issued by the Department of Agriculture, the quantities
			 purchased from suppliers, the amounts paid for cannabis and cannabis
			 concentrate during the preceding month, and such other information as is
			 reasonably required by the Department.
b) Upon request of the Department, an infuser
			 shall file an information return with the Department, no later than the
			 20th day of the month for the preceding month, by
			 electronic means, showing the total amount of cannabis-infused products sold to
			 dispensaries; the gross receipts from the sale of cannabis-infused products
			 sold to dispensaries during the preceding month; the identities of the
			 dispensaries to whom it was sold; the dispensaries' license numbers issued by
			 the Department of Financial and Professional Regulation; and such other
			 information reasonably required by the Department.
c) Every infuser shall keep books and records
			 of all purchases of cannabis and cannabis concentrate, all sales of
			 cannabis-infused products, together with invoices, bills of lading, sales
			 records, copies of bills of sale, monthly inventories, inventories prepared as
			 of December 31 of each year, and other pertinent papers and documents. Every
			 infuser shall keep books and records of all cannabis and cannabis concentrate
			 received from cultivators for the purpose of creating cannabis-infused products
			 on behalf of the cultivator and all cannabis-infused products and any remaining
			 cannabis or cannabis concentrate returned to the cultivator pursuant to any
			 contract. See Section
			 422.110(a) and
			 EXAMPLE 4.
d) All books and records
			 and other papers and documents that are required to be maintained by this
			 Section shall be kept in the English language and shall, at all times during
			 business hours of the day, be subject to inspection by the Department or its
			 duly authorized agents and employees.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.125 - Registration of Cultivators

Current through Register Vol. 48, No. 28, July 12, 2024
a) It shall
			 be unlawful for any cultivator to engage in the business of selling cannabis to
			 cannabis business establishments in this State without a certificate of
			 registration from the Department.
Every cultivator and craft grower
			 subject to the Tax under the Law shall apply to the Department for a
			 certificate of registration under the Law. All applications for registration
			 under the Law shall be made by electronic means.
[35 ILCS
			 705/60-15 ]
b) Each application shall be signed and
			 verified and shall state:
1) the name and
			 social security number of the applicant;
2) the address of the cultivator's principal
			 place of business;
3) the address
			 of the place of business from which the cultivator engages in the business of
			 selling cannabis in this State and the addresses of all other places of
			 business, if any (enumerating such addresses, if any, in a separate list
			 attached to and made a part of the application) from which the cultivator
			 engages in the business of selling cannabis in this State;
4) the name and address of the person or
			 persons who will be responsible for filing returns and payment of taxes due
			 under the Law (see 35 ILCS 735/3-7 );
5) in the case of a publicly traded
			 corporation, the name and title of the Chief Financial Officer, Chief Operating
			 Officer, and any other officer or employee with responsibility for preparing
			 Tax returns under the Law; and, in the case of all other corporations, the
			 name, title, and social security number of each corporate officer;
6) in the case of a limited liability
			 company, the name, social security number, and FEIN of each manager and member;
			 and
7) any other information as the
			 Department may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.130 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department has the power,
			 after notice and an opportunity for a hearing, to revoke a certificate of
			 registration issued by the Department if the holder of the certificate of
			 registration fails to file a return, or to pay the tax, fee, penalty, or
			 interest shown in a filed return, or to pay any final assessment of tax, fee,
			 penalty, or interest, as required by the Law or any other tax or fee Act
			 administered by the Department.
[20
			 ILCS 2505/2505-380(a)]
b) The Department, after notice and hearing,
			 shall revoke the certificate of registration (including all sub-certificates of
			 registration, if any, issued under Section 422.125 ) of any cultivator who
			 violates any of the provisions of the Law or this Part. Before revocation of a
			 certificate of registration, the Department shall, within 90 days after
			 non-compliance and at least 7 days prior to the date of the hearing, give the
			 cultivator notice in writing of the charge against him or her, and on the date
			 designated shall conduct a hearing upon this matter. The lapse of the 90-day
			 period shall not preclude the Department from conducting revocation proceedings
			 at a later date if necessary.
c)
			 The Department shall notify the Department of Agriculture upon revocation of a
			 certificate of registration issued to a cultivator.
d)
No certificate of registration can
			 be issued under the Law unless the cultivator is licensed by the Department of
			 Agriculture under the Act
. [410 ILCS
			 705/60-15] If the Department receives notice that a
			 license issued to a cultivator by the Department of Agriculture under the Act
			 has been revoked, the Department shall commence proceedings to revoke the
			 cultivator's certificate of registration.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Every
			 cultivator shall keep books and records of all sales of cannabis, together with
			 invoices, bills of lading, sales records, copies of bills of sale, monthly
			 inventories, inventories prepared as of December 31 of each year, and other
			 pertinent papers and documents.
[35 ILCS
			 120/7]
b)
All books and records and other papers and documents that are required
			 by this Section and the Law to be kept shall be kept in the English language
			 and shall, at all times during business hours of the day, be subject to
			 inspection by the Department or its duly authorized agents and
			 employees.
[35 ILCS
			 120/7] Records shall be maintained at the physical
			 location of the cultivator. All books and records kept by a cultivator pursuant
			 to rules adopted by the Department of Agriculture to implement the Act shall,
			 at all times during business hours of the day, be subject to inspection by the
			 Department or its duly authorized agents and employees. The Department shall
			 also have access to the cultivator's automated data processing and/or point of
			 sale system.
c)
Books and
			 records and other papers reflecting gross receipts received during any period
			 with respect to which the Department is authorized to issue notices of Tax
			 liability shall, for purposes of this Part, be preserved until the expiration
			 of that period unless the Department, in writing, authorizes their destruction
			 or disposal prior to that expiration. The Department will not issue a notice of
			 Tax liability on and after each July 1 and January 1 covering gross receipts
			 received during any month or period of time more than 3 years prior to that
			 July 1 and January 1, respectively.
[35 ILCS
			 120/7] However, if the Department allows a cultivator
			 to destroy books and records prior to the expiration of the preservation
			 period, the cultivator is not relieved of any obligation to maintain books and
			 records under any rule or regulation adopted by another State agency to
			 implement the Act.
d) Penalties
1)
Any cultivator who fails to keep
			 books and records or fails to produce books and records for examination, as
			 required by this Section, is liable to pay to the Department, for deposit into
			 the Tax Compliance and Administration Fund, a penalty of:
A)
$1,000 for the first failure to
			 keep books and records or produce books and records for examination;
			 and
B)
$3,000 for
			 each subsequent failure to keep books and records or produce books and records
			 for examination.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.140 - Invoices Issued by a Cultivator

Current through Register Vol. 48, No. 28, July 12, 2024
Every sales invoice for cannabis issued by a cultivator
				to a cannabis business establishment shall contain the cultivator's certificate
				of registration number assigned under the Law, date, invoice number,
				purchaser's name and address, selling price, and the amount of cannabis,
				concentrate, or cannabis-infused product. Cultivators shall retain a copy of
				the invoices for inspection by the Department.
[410
				ILCS 705/60-40]
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.145 - Penalties and Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
			 provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not
			 inconsistent with the Law shall apply.
b) The penalties contained in Section 13 of
			 the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent with
			 the Law shall apply.
Illinois Administrative Code › Title 86 - REVENUE › Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX › Section 422.150 - Administration and Enforcement

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department shall have full power to:
1)
administer and enforce the
			 Law;
2)
collect
			 all Taxes, penalties, and interest due under the Law;
3)
submit to the State Treasurer, for
			 deposit in the Local Cannabis Retailers' Occupation Tax Trust Fund, all Taxes,
			 penalties and interest collected under the Law,
excluding those
			 described in Section 422.135(d);
and
4)
determine all rights to credit
			 memoranda, arising on account of the erroneous payment of tax, penalty, or
			 interest under the Law.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.100 - Nature of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 2020, the
Cannabis Purchaser
			 Excise Tax Law
imposes a tax on the privilege of using cannabis
			 in this State based on the purchase price of cannabis sold by a dispensary to a
			 purchaser for use and consumption.
[410 ILCS
			 705/65-10(a)]. The Tax imposed by the
			 Law is collected from the purchaser by the cannabis retailer. The Tax imposed
			 by the Law shall be stated on the invoice as a distinct item separate and apart
			 from the purchase price of the cannabis.
b)
The Tax imposed under the Law is
			 in addition to all other occupation, privilege, or excise taxes imposed by the
			 State of Illinois or by any municipal corporation or political subdivision
			 thereof.
[410 ILCS
			 705/65-10(d)]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.110 - Tax Imposed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 2020, a tax is imposed upon purchasers for the
			 privilege of using cannabis at the following rates:
1)
Any cannabis, other than a
			 cannabis-infused product, with an adjusted delta-9-tetrahydrocannabinol level
			 at or below 35% shall be taxed at a rate of 10% of the purchase
			 price;
2)
Any
			 cannabis, other than a cannabis-infused product, with an adjusted
			 delta-9-tetrahydrocannabinol level above 35% shall be taxed at a rate of 25% of
			 the purchase price; and
3)
A cannabis-infused product shall be taxed at a rate of 20% of the
			 purchase price.
[410 ILCS
			 705/65-10]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Act
			 prohibits dispensing organizations from
selling cannabis,
			 cannabis-infused products, and concentrates in combination or bundled with each
			 other or any other items for one price.
[410 ILCS
			 705/15-70(n)(17)]
1)
If a cannabis retailer sells
			 cannabis, concentrate, or cannabis-infused products in combination or bundled
			 with items that are not subject to the Tax under the Law for one price in
			 violation of the prohibition on this activity under Section 15-70 of the Act,
			 then the Tax is imposed on the purchase price of the entire bundled
			 product.
[410
			 ILCS 705/65-11]
2) The tax rate applicable to the entire
			 bundle shall be determined as follows:
A) A
			 retailer must aggregate all cannabis items in the bundle that are taxed at the
			 same rate (i.e., 10%, 20%, 25%).
B)
			 The retailer must calculate the total selling price for all cannabis products
			 in each tax rate group.
C) The tax
			 rate attributable to the tax rate group with the highest selling price shall be
			 applied to all cannabis products in the bundle.
EXAMPLE: A dispensary makes gift baskets that contain a 1/4
				ounce of cannabis with less than with less than 35% THC that normally sells for
				$65, a pipe that normally sells for $15, 4 cannabis-infused pods that normally
				sell for a total of $40, and an electronic device the pods can be used with
				that normally sells for $45. The dispensary offers the basket for $135. The Tax
				is imposed at the rate of 10% on the purchase price of $135.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.120 - Collection of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Tax
			 imposed by the Law shall be collected from the purchaser by the cannabis
			 retailer at the rate stated in Section 423.110 with respect to cannabis sold by
			 the cannabis retailer to the purchaser, and shall be remitted to the Department
			 as provided in Section 423.130. All sales to a purchaser who is not a
			 cardholder under the Compassionate Use of Medical Cannabis Program Act are
			 presumed subject to Tax collection. Cannabis retailers shall collect the Tax
			 from purchasers by adding the Tax to the amount of the purchase price received
			 from the purchaser for selling cannabis to the purchaser
.
			 [410 ILCS
			 705/65-15]
b) When a cannabis retailer collects the Tax
			 from the purchaser, the cannabis retailer shall give the purchaser a receipt.
			 The receipt must show the name and address of the cannabis retailer, the date
			 of the purchase, a brief description of the property sold, the amount of the
			 purchase price on which the Tax is based, and the amount of Tax collected
			 stated as a distinct item separate and apart from the purchase price of the
			 property sold.
c)
If a
			 cannabis retailer collects the Tax measured by a purchase price that is not
			 subject to the Tax, or if a cannabis retailer, in collecting the Tax measured
			 by a purchase price that is subject to the Tax, collects more from the
			 purchaser than the required amount of the Tax on the transaction, the purchaser
			 shall have a legal right to claim a refund of that amount from the cannabis
			 retailer. If, however, that amount is not refunded to the purchaser for any
			 reason, the cannabis retailer is liable to pay that amount to the
			 Department.
d)
Any
			 person purchasing cannabis subject to the Tax as to which there has been no
			 charge made to him or her of the Tax shall make payment of the Tax in the form
			 and manner provided by the Department not later than the 20th day of the month
			 following the month of purchase of the cannabis.
[410 ILCS
			 705/65-15]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.125 - Tax Collected as Debt Owed the State

Current through Register Vol. 48, No. 28, July 12, 2024
Any cannabis retailer required to collect the Tax
				imposed by the Law shall be liable to the Department for the Tax, whether or
				not the Tax has been collected by the cannabis retailer, and any Tax shall
				constitute a debt owed by the cannabis retailer to this State. To the extent
				that a cannabis retailer required to collect the Tax has actually collected
				that Tax, the Tax is held in trust for the benefit of the Department.
[410 ILCS
				705/65-25]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.130 - Return and Payment of Tax by Cannabis Retailer

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Each cannabis retailer that is
			 required or authorized to collect the Tax imposed by the Law shall make a
			 return to the Department, by electronic means, on or before the 20th day of
			 each month for the preceding calendar month stating the following:
1)
the cannabis retailer's
			 name;
2)
the
			 address of the cannabis retailer's principal place of business and the address
			 of the principal place of business (if that is a different address) from which
			 the cannabis retailer engaged in the business of selling cannabis subject to
			 the Tax:
3)
the
			 total purchase price received by the cannabis retailer for cannabis subject to
			 the Tax;
4)
the
			 amount of the Tax due at each rate;
5)
the signature of the cannabis
			 retailer; and
6)
any other information the Department may reasonably
			 require.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.135 - Registration of Cannabis Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 It shall be unlawful for any cannabis retailer to engage in the business of
			 selling cannabis at retail in this State without a certificate of registration
			 from the Department.
Every cannabis retailer subject to the Tax under
			 the Law shall apply to the Department for a certificate of registration under
			 the Law. All applications for registration under the Law shall be made by
			 electronic means.
[410 ILCS 705/65-20 ]
b) Each application shall be signed and
			 verified and shall state:
1) the name and
			 social security number of the applicant;
2) the address of the cannabis retailer's
			 principal place of business;
3) the
			 address of the place of business from which the cannabis retailer engages in
			 the business of selling cannabis at retail in this State and the addresses of
			 all other places of business, if any (enumerating such addresses, if any, in a
			 separate list attached to and made a part of the application) from which the
			 cannabis retailer engages in the business of selling cannabis at retail in this
			 State;
4) the name and address of
			 the person or persons who will be responsible for filing returns and payment of
			 Taxes due (see 35 ILCS 735/3-7 );
5) in the case of a publicly traded
			 corporation, the name and title of the Chief Financial Officer, Chief Operating
			 Officer, and any other officer or employee with responsibility for preparing
			 Tax returns; and, in the case of all other corporations, the name, title, and
			 social security number of each corporate officer;
6) in the case of a limited liability
			 company, the name, social security number, and FEIN of each manager and member;
			 and
7) any other information as the
			 Department may reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.140 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department has the power,
			 after notice and an opportunity for a hearing, to revoke a certificate of
			 registration issued by the Department if the holder of the certificate of
			 registration fails to file a return, or to pay the Tax, fee, penalty, or
			 interest shown in a filed return, or to pay any final assessment of Tax, fee,
			 penalty, or interest, as required by the Law or any other tax or fee Act
			 administered by the Department.
[20
			 ILCS 2505/2505-380(a)]
b) The Department, after notice and hearing,
			 will revoke the certificate of registration (including all sub-certificates of
			 registration, if any, issued under Section 423.135 ) of any cannabis retailer
			 who violates any of the provisions of the Law. Before revocation of a
			 certificate of registration, the Department will, within 90 days after
			 non-compliance and at least 7 days prior to the date of the hearing, give the
			 cannabis retailer notice in writing of the charge against him or her, and on
			 the date designated will conduct a hearing upon this matter. The lapse of the
			 90-day period shall not preclude the Department from conducting revocation
			 proceedings at a later date if necessary.
c) The Department will notify the Department
			 of Financial and Professional Regulation upon revocation of a certificate of
			 registration issued to a cannabis retailer.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.145 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Every
			 retailer of cannabis, whether or not the retailer has obtained a certificate of
			 registration under Section 423.135, shall keep complete and accurate records of
			 cannabis held, purchased, sold, or otherwise disposed of, and shall preserve
			 and keep all invoices, bills of lading, sales records, and copies of bills of
			 sale, returns, and other pertinent papers and documents relating to the
			 purchase, sale, or disposition of cannabis. These records need not be
			 maintained on the licensed premises but must be maintained in the State of
			 Illinois. However, all original invoices or copies of invoices covering
			 purchases of cannabis must be retained on the licensed premises for a period of
			 90 days after the purchase, unless the Department has granted a waiver in
			 response to a written request in cases in which records are kept at a central
			 business location within the State of Illinois.
[410 ILCS
			 705/65-36(a)] If a waiver is granted,
			 the taxpayer must, within a reasonable time after notification by the
			 Department, make all pertinent books, records, papers and documents available
			 at a location within Illinois for the purpose of inspection or audit as the
			 Department may deem necessary.
b)
			 The Department will grant a written waiver under subsection (a) when the
			 cannabis retailer submits a letter to the Department containing:
1) the cannabis retailer's license number and
			 FEIN;
2) the address or addresses
			 of the licensed premises where records are currently maintained;
3) the address of the central location where
			 the cannabis retailer intends to maintain the records; and
4) an acknowledgement by the cannabis
			 retailer that the Department, upon 30 days written notice, may revoke the
			 waiver of the cannabis retailer for one or more licensed premises if the
			 retailer:
A) fails to make records available
			 in accordance with the requirements of this Section and the written waiver;
			 or
B) transfers or sells the
			 licensed premises to another person.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.150 - Arrest; Search and Seizure Without a Warrant

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Any duly authorized employee of
			 the Department may:
1)
arrest without warrant any person committing in his or her presence a
			 violation of any of the provisions of the Law;
2)
without a search warrant, inspect
			 all cannabis located in any place of business;
3)
seize any cannabis in the
			 possession of the cannabis retailer in violation of the Act or the Law;
			 and
4)
seize any
			 cannabis on which the Tax has not been paid.
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.155 - Seizure and Forfeiture

Current through Register Vol. 48, No. 28, July 12, 2024
a)
After seizing any cannabis as provided in Section 423.150, the
			 Department will hold a hearing and determine whether the retailer was properly
			 registered to sell the cannabis at the time of its seizure by the Department.
			 The Department will give not less than 20 days' notice of the time and place of
			 the hearing to the owner of the cannabis, if the owner is known, and also to
			 the person in whose possession the cannabis was found, if that person is known
			 and if the person in possession is not the owner of the cannabis. If neither
			 the owner nor the person in possession of the cannabis is known, the Department
			 will cause publication of the time and place of the hearing to be made at least
			 once in each week for 3 weeks successively in a newspaper of general
			 circulation in the county where the hearing is to be held.
b)
If, as the result of the hearing,
			 the Department determines that the retailer was not properly registered at the
			 time the cannabis was seized, the Department will enter an order declaring the
			 cannabis confiscated and forfeited to the State, to be held by the Department
			 for disposal by it as provided in Section 423.160. The Department will give
			 notice of the order to the owner of the cannabis, if the owner is known, and
			 also to the person in whose possession the cannabis was found, if that person
			 is known and if the person in possession is not the owner of the cannabis. If
			 neither the owner nor the person in possession of the cannabis is known, the
			 Department will cause publication of the order to be made at least once in each
			 week for 3 weeks successively in a newspaper of general circulation in the
			 county where the hearing was held.
[410
			 ILCS 705/65-42]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.160 - Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures

Current through Register Vol. 48, No. 28, July 12, 2024
a)
If a peace officer of this State or any duly authorized officer or
			 employee of the Department has reason to believe that any violation of the Law
			 or this Part has occurred and that the person violating the law or this Part
			 has in that person's possession any cannabis in violation of the Law or this
			 Part, that peace officer or officer or employee of the Department may file or
			 cause to be filed his or her complaint in writing, verified by affidavit, with
			 any court within whose jurisdiction the premises to be searched are situated,
			 stating the facts upon which the belief is founded, the premises to be
			 searched, and the property to be seized, and procure a search warrant and
			 execute that warrant.
b)
Upon the execution of the search warrant, the peace officer, or officer
			 or employee of the Department executing the search warrant shall make due
			 return of the warrant to the court issuing the warrant, together with an
			 inventory of the property taken under the warrant. The court must then issue
			 process against the owner of the property if the owner is known; otherwise,
			 process must be issued against the person in whose possession the property is
			 found, if that person is known. In case of inability to serve process upon the
			 owner or the person in possession of the property at the time of its seizure,
			 notice of the proceedings before the court must be given in the same manner as
			 required by the law governing cases of attachment. Upon the return of the
			 process duly served or upon the posting or publishing of notice made, as
			 appropriate, the court or jury, if a jury is demanded, shall proceed to
			 determine whether the property so seized was held or possessed in violation of
			 the Law or this Part. If a violation is found, judgment shall be entered
			 confiscating the property and forfeiting it to the State and ordering its
			 delivery to the Department. In addition, the court may tax and assess the costs
			 of the proceedings.
c)
When any cannabis has been declared forfeited to the State by the
			 Department, as provided in Section 423.155 and this Section, and when all
			 proceedings for the judicial review of the Department's decision have
			 terminated, the Department will, to the extent that its decision is sustained
			 on review, destroy or maintain and use the cannabis in an undercover
			 capacity.
d)
The
			 Department may, before any destruction of cannabis, permit the true holder of
			 trademark rights in the cannabis to inspect the cannabis in order to assist the
			 Department in any investigation regarding the cannabis.
[410
			 ILCS 705/65-43]
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.165 - Violations and Penalties; Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a)
When the amount due is under $300, the following are guilty of a Class
			 4 felony:
1)
any retailer of
			 cannabis who:
A)
fails to
			 file a return;
B)
willfully fails or refuses to make any payment to the Department of the
			 Tax imposed by the Law; or
C)
files a fraudulent return;
			 or
Illinois Administrative Code › Title 86 - REVENUE › Part 423 - CANNABIS PURCHASER EXCISE TAX › Section 423.175 - Administration and Enforcement

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department shall have full power to:
1)
administer and enforce the
			 Law;
2)
collect
			 all Taxes and penalties due under the Law;
3)
dispose of Taxes and penalties
			 collected in the manner provided in subsection (b); and
4)
determine all rights to credit
			 memoranda arising on account of the erroneous payment of Tax or penalty under
			 the Law.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.100 - Nature of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) The corporate
			 authorities of any county may, by ordinance, impose a tax upon all persons
			 engaged in the business of selling cannabis, other than cannabis purchased
			 under the Compassionate Use of Medical Cannabis Program Act [410 ILCS 130], at
			 retail in the county. The Tax is imposed on the cannabis retailer.
b) Persons subject to any Tax imposed under
			 the Law may reimburse themselves for their seller's Tax liability under the Law
			 by separately stating the Tax as an additional charge. That charge may be
			 stated in combination (in a single amount) with any State or local tax
			 administered by the Department that sellers are required to collect.
c)
The Tax imposed under the Law and
			 all civil penalties that may be assessed as an incident of the Tax shall be
			 collected and enforced by the Department of Revenue.
[55 ILCS
			 5/5-1006.8]
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.110 - Tax Imposed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The
			 corporate authorities of any county may, by ordinance, impose a Tax upon all
			 persons engaged in the business of selling cannabis, other than cannabis
			 purchased under the Compassionate Use of Medical Cannabis Program Act, at
			 retail in the county on the gross receipts of the sales made in the course of
			 business. If imposed, the Tax shall be imposed only in 0.25 % increments. The
			 Tax rate may not exceed:
1)
3.75 % of the gross receipts of sales made in unincorporated areas of
			 the county; and
2)
3% of the gross receipts of sales made in a municipality located in the
			 county.
[55 ILCS
			 5/5-1006.8]
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section
			 15-70(n)(17) of the Act prohibits dispensing organizations from selling
			 cannabis, cannabis-infused products, and concentrates in combination or bundled
			 with each other or any other items for one price. If a cannabis retailer sells
			 cannabis, concentrate, or cannabis-infused products in combination or bundled
			 with items that are not subject to Tax under the Law for one price in violation
			 of the prohibition on this activity in Section 15-70 of the Act, then the Tax
			 is imposed on the selling price of the entire bundled product.
EXAMPLE: A cannabis retailer makes gift baskets that contain a
				1/4 ounce of cannabis that normally sells for $60, a pipe that normally sells
				for $20, 4 cannabis-infused pods that normally sell for $40, and an electronic
				device the pods can be used with that normally sells for $45. The cannabis
				retailer offers the basket for $135. The Tax is imposed on the selling price of
				$135.
b)
Each item
			 of cannabis, concentrate and cannabis-infused product must be separately
			 identified by quantity and price on the receipt.
[410 ILCS
			 705/15-70(n)(17)]
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.120 - Registration of Cannabis Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 It shall be unlawful for any cannabis retailer to engage in the business of
			 selling cannabis at retail in this State without a certificate of registration
			 from the Department.
b) Every
			 person subject to the Tax under the Law shall apply to the Department (on a
			 form prescribed and furnished by the Department) for a certificate of
			 registration under the Law. Application for a certificate of registration shall
			 be made to the Department on forms furnished by the Department.
c)
The certificate of registration
			 that is issued by the Department to a retailer under the Retailers' Occupation
			 Tax Act
[35 ILCS 120]
shall permit a person to engage in the
			 business of selling cannabis under the Law without registering separately with
			 the Department
. If a retailer holding a certificate of registration
			 under the Retailers' Occupation Tax Act engages in the business of selling
			 cannabis at another location in this State,
the Department shall
			 furnish him or her with a sub-certificate of registration for that place of
			 business, and the applicant shall display the appropriate sub-certificate of
			 registration at that place of business. The sub-certificate of registration
			 shall bear the same registration number as that appearing upon the certificate
			 of registration to which the sub-certificate relates.
[35 ILCS
			 120/2a] A certificate of registration or
			 sub-certificate of registration issued under the Retailers' Occupation Tax Act
			 waives the registration requirements under this Section. However, the
			 Department may require the retailer to provide such other information as the
			 Department may reasonably require for it to administer and enforce the
			 provisions of the Law. A retailer may not engage in the business of selling
			 cannabis until he or she is issued a certificate of registration.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.125 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) The revocation of a cannabis retailer's
			 certificate of registration under the Retailers' Occupation Tax Act revokes a
			 cannabis retailer's certificate of registration under the Law.
b) The Department shall notify the Department
			 of Professional and Financial Regulation upon revocation of a certificate of
			 registration issued to a cannabis retailer.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.130 - Return and Payment of Tax by Cannabis Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Retailers shall file all cannabis
			 Tax returns and shall make all cannabis Tax payments by electronic means in the
			 manner and form required by the Department
[35 ILCS
			 120/3].
b)
			 The information required for the Tax shall be furnished on the cannabis
			 retailer's State cannabis dispensary Tax return.
c) If the cannabis retailer files its
			 Illinois Retailers' Occupation Tax returns on the gross receipts basis, it must
			 report County Cannabis Retailers' Occupation Tax information in its returns on
			 the same basis. If the cannabis retailer files its Illinois Retailers'
			 Occupation Tax returns on the gross sales basis, it must report County Cannabis
			 Retailers' Occupation Tax information in its returns on the gross sales
			 basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
			 cannabis retailer shall keep books and records of all sales of cannabis,
			 together with invoices, bills of lading, sales records, copies of bills of
			 sale, inventories prepared as of December 31 of each year, or otherwise
			 annually as has been the custom in the specific trade, and other pertinent
			 papers and documents. For purposes of this Section, "records" means all data
			 maintained by the cannabis retailer, including data on paper, microfilm,
			 microfiche or any type of machine-sensible data compilation.
b) All books and records and other papers and
			 documents that are required by the Law to be kept shall be kept in the English
			 language and shall, at all times during business hours of the day, be subject
			 to inspection by the Department or its duly authorized agents and
			 employees.
c) It shall be presumed
			 that all sales of cannabis are subject to Tax under the Law until the contrary
			 is established, and the burden of proving that a transaction is not taxable
			 under this Part shall be upon the cannabis retailer.
d) Penalties
1) Except for the books and records
			 identified in subsection (e), any cannabis retailer who fails to keep books and
			 records, or fails to produce books and records for examination as required by
			 this Section, is liable to pay to the Department, for deposit into the Tax
			 Compliance and Administration Fund, a penalty of:
A) $1,000 for the first failure to keep books
			 and records or produce books and records for examination; and
B) $3,000 for each subsequent failure to keep
			 books and records or produce books and records for examination.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.140 - Claims and Credit Memoranda

Current through Register Vol. 48, No. 28, July 12, 2024
Cannabis retailers may file claims for credit or refund of Tax
				in accordance with the procedures, limitations and restrictions contained in
				Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax
				Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.145 - Penalties and Interest; Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 All penalties (both civil and criminal), provisions concerning interest and
			 procedures (such as the making of assessments, the venue and mode of conducting
			 hearings, subpoenas, matters pertaining to judicial review and other procedural
			 subjects), together with statutes of limitation, are the same under the Law as
			 under the Illinois Retailers' Occupation Tax Act.
b) All provisions of the Uniform Penalty and
			 Interest Act [35 ILCS 735] that are not inconsistent with the Law shall
			 apply.
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An ordinance or resolution
			 imposing or discontinuing the Tax under the Law or effecting a change in the
			 rate of the Tax that is adopted on or after June 25, 2019 (the effective date
			 of Public Act 101-27), and for which a certified copy is filed with the
			 Department on or before April 1, 2020, shall be administered and enforced by
			 the Department beginning on July 1, 2020.
b)
For ordinances filed with the
			 Department after April 1, 2020, an ordinance or resolution imposing or
			 discontinuing the Tax or effecting a change in the rate of the Tax shall
			 either:
1)
be adopted, with a
			 certified copy of the ordinance filed with the Department on or before the
			 first day of April. After the filing the Department will proceed to administer
			 and enforce the Law as of the first day of July next following the adoption and
			 filing; or
2)
be
			 adopted, with a certified copy of the ordinance filed with the Department on or
			 before the first day of October. After the filing, after which the Department
			 will proceed to administer and enforce the Law as of the first day of January
			 next following the adoption and filing.
[55 ILCS
			 5/5-1006.8(f)].