Excise & Utilities Taxes

Cigarette & Cigarette Use Taxes

The Cigarette Tax Act imposes a tax on the occupation of selling cigarettes at retail. The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois. Tobacco products other than cigarettes are taxed under the Tobacco Products Tax.

Cigarette Machine Operators' Tax (Roll Your Own)
Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators. A cigarette machine operator must be licensed in Illinois.

Coin-Operated Amusement Device Tax
The tax is imposed on the privilege of operating amusement devices that require insertion of coins, tokens, chips or similar objects. The tax also is imposed on the privilege of operating redemption machines.

Dry-Cleaning License Tax & Fee
The tax is imposed on the use of dry-cleaning solvent by persons who operate dry-cleaning facilities in Illinois. License fees are imposed on those who operate dry-cleaning facilities. 

Electricity Distribution & Invested Capital Taxes
Electricity Distribution Tax is imposed on persons who distribute, supply, furnish, or sell electricity for use or consumption. Invested Capital Taxes are imposed on persons engaged in the business of distributing, supplying, furnishing or selling electricity, natural gas, and water. 

Electricity Excise Tax
The tax is imposed on persons distributing, supplying, furnishing, or selling electricity in Illinois for use and consumption (not for resale).

Energy Assistance Charges & Renewable Energy Charges
Each public utility must collect an Energy Assistance Charge and Renewable Energy Charge monthly from each of its customers for electric or natural gas services delivered by the utility, or supplier.

Gas Tax
The Gas Tax is imposed on persons in the business of distributing, supplying, furnishing, or selling natural gas for use or consumption (not for resale). Propane gas is taxed under this act providing it is delivered by pipeline to the consumer.

Gas Use Tax
The Gas Use Tax Act is imposed on persons who purchase natural gas from outside of Illinois for their own use (not for resale). Purchasers may pay the Gas Use Tax to their distributor or may elect to become a self-assessor.

Hotel Operators' Occupation Tax
The tax is imposed on the occupation of renting, leasing, or letting rooms to persons for living quarters for periods of less than 30 consecutive days.

Illinois Sports Facilities Hotel Tax
The Illinois Sports Facilities Authority imposes a tax on gross receipts from hotel operators within the City of Chicago.

Liquor Gallonage Tax
The tax is imposed on businesses that are manufacturers or importing distributors of liquor.

Metropolitan Pier and Exposition Authority Hotel Tax
A tax on gross receipts from hotel operators within Chicago's Metropolitan Pier and Exposition Authority (MPEA) boundaries.

Municipal Hotel Tax (Chicago)
A tax on gross receipts from hotel operators within the city of Chicago's boundaries. 

Parking Excise Tax
A tax on the privilege of using a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, or other self-propelled vehicles in Illinois. 

Qualified Solid Waste Energy Facility Payments
Effective January 29, 1999, qualified solid waste energy facilities that sell electricity to utility companies must make monthly payments equal to six-tenths of a mill for each kilowatt hour of electricity sold. Note: As of 1/31/2013, this tax has expired.

Simplified Municipal Telecommunications Tax
Municipalities may impose the Simplified Municipal Telecommunications Tax on the privilege of originating or receiving telecommunications.

Telecommunications Infrastructure Maintenance Fees
Telecommunications infrastructure maintenance fees  are imposed on persons in the business of transmitting, supplying, or furnishing telecommunications and all associated services in Illinois for compensation.

Telecommunications Tax
The tax is imposed on intrastate messages as well as interstate messages.

Tobacco Products Tax
The tax is imposed on persons engaged in the business as a distributor of tobacco products. Electronic cigarettes and packages of little cigars are regulated and taxable as well.