Do I need to register for the Other Tobacco Products Tax?

If you purchase tobacco products, that you will sell, from a distributor or supplier that has already paid the tax, you do not need to register for Other Tobacco Products Tax. You must ask the distributor or supplier if they are registered and paying Other Tobacco Products Tax to the Illinois Department of Revenue on the other tobacco products you purchase from them prior to your transaction. You also must receive an invoice stating that the tax has been or will be paid by your distributor or supplier.

If you are selling tobacco products at retail (such as at a convenience store), you will need to register for an additional license. You will need an “Other Tobacco Products Retailer” license if you will never sell cigarettes, or a “Cigarette and Tobacco Products Retailer” license if you do sell cigarettes. You must do the registration online at MyTax Illinois. There is an annual fee of $75 per location you are selling at.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.