Who is responsible for paying Illinois Cigarette Use Tax?

If you are an Illinois resident who purchases cigarettes from someone not licensed by Illinois, you are liable for Illinois Cigarette Use Tax.  Within 30 days from the date of your purchase, you must complete  Form RC-44, Cigarette Use Tax Return, and pay the tax directly to us.  Mail order and Internet purchases are also subject to Illinois Cigarette Use Tax.

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