Excise & Utilities Taxes

The Cigarette Tax Act imposes a tax on the occupation of selling cigarettes at retail. Licensed distributors prepay the tax through the purchase of stamps, which are affixed (either heat-transferred or hand applied) to each cigarette package. The distribu

Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators.

The tax is imposed on the privilege of operating amusement devices that require insertion of coins, tokens, chips or similar objects.

The tax is imposed on the use of dry-cleaning solvent by persons who operate dry-cleaning facilities in Illinois.

Electricity Distribution Tax is imposed on persons who distribute, supply, furnish, or sell electricity for use or consumption (not for resale); and are not electric cooperatives, school districts, or units of local government.

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

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

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.

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.

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.

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

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

Metropolitan Pier and Exposition Authority Hotel Tax

Municipal Hotel Tax (Chicago)

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.

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

Telecommunications infrastructure maintenance fees (TIMFs) are imposed on persons in the business of transmitting, supplying, or furnishing telecommunications and all associated services in Illinois for compensation (i.e., telecommunications retailers).

The tax is imposed on intrastate messages as well as interstate messages (i.e., those that originate or terminate in Illinois and are billed to a service address in Illinois).

The tax is imposed on persons engaged in the business as a distributor of tobacco products (other than cigarettes).