Illinois Statutes

§ 4d — Sales of cigarettes to and by retailers

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 130/ Cigarette Tax Act.
In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Act may not sell original packages of cigarettes to retailers. A retailer who is licensed under Section 4g of this Act may sell only original packages of cigarettes obtained from manufacturer representatives, licensed secondary distributors, or licensed distributors other than in-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 4b of this Act.

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Legislative History

(Source: P.A. 97-587, eff. 8-26-11; 98-1055, eff. 1-1-16 .)
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