§ 10-26 — Manufacturers; sale of little cigars

Illinois § 10-26

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 143/: Tobacco Products Tax Act of 1995.
• Art.: Article 10 - Tobacco Products Tax Act of 1995

Text

Manufacturers that are not stamping distributors may not sell little cigars to consumers in this State or to distributors, wholesalers or retailers, unless the distributors, wholesalers or retailers are stamping distributors. Manufacturers that are not stamping distributors may sell little cigars only to stamping distributors. Manufacturers that are not stamping distributors are prohibited from delivering little cigars to locations where sales of little cigars to consumers or users take place.

Legislative History

(Source: P.A. 98-273, eff. 8-9-13.)