- Cigarette Machine Operators' Occupation Tax Act
35 ILCS 128
Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators. You are a cigarette machine operator if you:
- possess any machine, equipment, or device that makes or fabricates cigarettes
- engage in the business of making the machine available to individuals to make or fabricate cigarettes for their own use or consumption (not for resale).
A cigarette machine operator must be licensed in Illinois. See below.
Tax Rate Database
to locate the rate of the Cigarette Machine Operators' Occupation Tax.
Additional Registration, License fee and bonding requirements
In addition to filing
, Illinois Business Registration Application, cigarette machine operators must complete Form REG-1-C, Cigarette and Tobacco Products Information (even if you are already registered with us for another type of tax). Cigarette machine operators must pay a $250 annual fee and file a $2,500 bond for each location. You may also register using our
On-line Business Registration
Form/Filing & Payment Requirements
The following forms are due on or before the 15th day of the month following the reporting period.
Your payment is due with your monthly Form RYO-1 return.
If the due date falls on a weekend or holiday, then the returns, schedules, and payment are due the next business day. The August 2012 reporting period forms are due September 17, 2012, because September 15th falls on a weekend.
Form RYO-1, Cigarette Machine Operators’ Occupation Tax Return
Form RYO-2, Schedule M, Cigarette Machine Operators’ Schedule of Machines
Form RYO-3, Schedule TP, Cigarette Machine Operators’ Tobacco Products Used
Form RYO-4, Schedule TU, Cigarette Machine Operators’ Tubes Used
You may access these forms on our website.
If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at
Send your completed return, schedules, and payment to:
ALCOHOL, TOBACCO, AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19467
SPRINGFIELD IL 62794-9467
and mail a
of your completed return and schedules to:
TOBACCO ENFORCEMENT BUREAU
OFFICE OF THE ATTORNEY GENERAL
500 SOUTH SECOND STREET
SPRINGFIELD IL 62706