Board Threads Posts Last Post Vendors Board (e cig & eliquid retailers) 13 Viewing

A board for Vendors to let us know about their products & special offers.

Pinned list of vendors & discount codes at the top of this board.

Sub boards Stock It, Vendor’s Archived Threads.

1,384 31,899 V for Vaping, shop on Chelmsford market
by markm
Apr 17, 2014 11 19 18 GMT Shopping UK & The Rest Of The World 4 Viewing

If you have found a good UK deal, or from any where else other than China, tell us about it here.

978 14,065 iclear 16 heads
by Stamina
Apr 16, 2014 23 50 52 GMT Shopping China 13 Viewing

Found a bargain from a Vendor in China? Come & tell us about it here.

516 15,205 Gen eVod2/AeroTank /Protank3/eVod glass coils 1.5ohm FT
by robby
Apr 17, 2014 11 56 44 GMT AAE C Co op Buys

A place to gauge interest/arrange Co op (group/bulk) buys.

Sub board AAE C Co op Buys Payment Information

68 8,579 Aspire Nautilus bulk buy Interest Thread.
by tazmania441
Apr 13, 2014 19 07 28 GMT The Mod Shop 2 Viewing

A place for modders to sell their own wares.

Please note this truly is just a place for modders to sell items they have personally made themselves.

Sub board Mod Shop Completed Sales

125 2,740 Smok RSST chamber reducers
by killu
Apr 17, 2014 7 14 08 GMT Classified & Swaps 14 Viewing

A place for members to advertise their surplus E cigs, juices, accessories etc for sale/swap/wanted.

Please note the classifieds are for vaping related items only.

Sub boards Completed transactions, Classified Feedback

4,081 32,316 richo71 feedback
by Steve
Apr 17, 2014 12 17 14 GMT

Cigarette & cigarette use taxes

Poll: should europe ban menthol and slim cigarettes? · thejournal.ie

  • Cigarette Tax 35 ILCS 130/1 to 130/30
  • Cigarette Use Tax 35 ILCS 135/1 to 135/37

Electronic Services

  • MyTax Illinois
  • Tax Prep Software

Definition

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 distributor collects the tax from the retailer at or before the time of sale. The retailer passes the tax on to the consumer in the cigarette sale price.

The Cigarette Use Tax Act imposes a tax on the privilege of using cigarettes in Illinois. This act duplicates the provisions of the Cigarette Tax Act.

“Cigarette” means any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco.

NOTE Tobacco products other than cigarettes are also taxed. (See “Tobacco Products Tax.”)

The Tobacco Products Tax Act imposes the tax on little cigars at the same rate as the tax imposed on cigarettes under the Cigarette Tax Act and the Cigarette Use Tax Act. Little cigars sold in packages of 20 or 25 sticks must be affixed with a cigarette tax stamp. Distributors selling both cigarettes and little cigars are considered “stamping distributors.” See below for licensing and form filing requirements for stamping distributors. Stamping Distributors also must meet all the filing requirements of a tobacco products distributor.

“Little cigar” means and includes any roll, made wholly or in part of tobacco, where such roll has an integrated cellulose acetate filter and weighs less than 4 pounds per thousand and the wrapper or cover of which is made in whole or in part of tobacco.

Tax Rate

Use the “Tax Rate Database” to locate the rate for both Cigarette Tax and Cigarette Use Tax.

Allowable Deductions

  • sales out of state
  • cigarettes and little cigars returned to manufacturers
  • cigarettes and little cigars lost through fire, theft, etc., if the loss is supported by proper documentation
  • sales to residents incarcerated in penal institutions and to resident patients of state operated mental health facilities when the cigarettes or little cigars have been manufactured as part of a correctional industries program
  • sales to U.S. military personnel through officially recognized agencies physically located at military bases and
  • direct sales to U.S. veteran’s hospitals.

Additional Registration, License fee and bonding requirements

In addition to filing Form REG 1, Illinois Business Registration Application, distributors must pay a $250 annual fee and post a $2,500 bond for each location. You may also register using MyTax Illinois.

Form IDR 169, Application for Cigarette Transporter Permit, must be completed if unstamped cigarettes will be
&bull purchased as a sale for resale in a state other than Illinois,
&bull transported through Illinois but not sold in Illinois, and
&bull delivered to another state.

These cigarettes cannot be returned to Illinois.

Distributors selling both cigarettes and little cigars are considered “stamping distributors” and must be licensed under the Cigarette Tax Act or the Cigarette Use Tax Act and the Tobacco Products Tax Act.

Secondary distributors must also be licensed. A secondary distributor is any person engaged in the business of selling cigarettes, who purchases stamped original packages of cigarettes from a licensed distributor under the Cigarette Tax Act or the Cigarette Use Tax Act, sells 75 percent or more of those cigarettes to retailers for resale, and maintains an established business where a substantial stock of cigarettes is available to retailers for resale.

Local Taxes

Cigarette taxes may exist in both home rule and non home rule municipalities. The Department of Revenue does not collect locally imposed cigarette taxes.

Form/Filing & Payment Requirements Cigarette Distributors

  • The in state distributors return, Form RC 6, Cigarette and Little Cigar Revenue Return, is due monthly by the 15th day of the month following the end of the reporting period.
  • The out of state distributors return, Form RC 6 A, Out of State Cigarette and Little Cigar Revenue Return, is due monthly by the 15th day of the month following the end of the reporting period.
  • Form RC 25, Cigarette Importation Report, must be filed by distributors by the first business day of the month following the end of the reporting period.
  • Form RC 1 A, Cigarette Tax Stamp Order Invoice, is filed as needed to purchase cigarette tax stamps.
  • Form RCS 36 Schedule CSM, Sales of Cigarettes and Little Cigars to Illinois Secondary Cigarette Distributors, must be filed using MyTax Illinois and is due by the 15th day of the month following the transaction being reported.
  • Form RC 55, Unstamped Little Cigar Sticks Tax Return, is due monthly by the 15th day of the month following the end of the reporting period.

Stamping Distributors

  • Form RC 6
  • Form RC 6 A
  • Form RC 25
  • Form RC 1 A
  • Form RCS 36 Schedule CSM
  • Form RC 55
  • Form TP 1, Tobacco Products Tax Return, is due by the 15th day of the month following the month in which the tobacco products were sold or otherwise disposed.

Secondary Distributors

  • Form RCS 1, Secondary Distributors/Manufacturer Representatives Report, must be filed using MyTax Illinois and is due monthly by the 15th day of the month following the end of the reporting period.

Cigarette Manufacturers

  • Form RC 36 Schedule CM, Sales of Cigarettes and Little Cigars into Illinois by Manufacturers or Importers, is due by the 5th day of the month following the transaction being reported.

Unlicensed Individuals

  • Form RC 44, Cigarette Use Tax Return, is filed as needed, on a per purchase basis, to pay tax on unstamped cigarettes purchased from a seller and is due within 30 days of the purchase.

Electronic Filing

A taxpayer who has 30 or more transactions per month must file electronically. For more information refer to RC 750, Electronic Filing Cigarette Returns. Most Cigarette Tax and Cigarette Use Tax returns and reports can be filed for free at MyTax Illinois.

Electronic Payments

Beginning July 1, 2003, all cigarette tax stamp purchases must be paid by Electronic Funds Transfer (EFT).

Questions?

  • Call us weekdays from 8 00 a.m. to 4 00 p.m. at 217 782 6045
  • Write us at