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Tobacco Uniformity Project

Beginning with the January 2025 reporting period, Illinois has adopted Tobacco Uniformity utilizing the framework developed by the Federation of Tax Administrators (FTA) to streamline electronic filing standards for all stakeholders and create uniformity within taxing jurisdictions.

Introduction to Tobacco Uniformity 

Tobacco taxes are a vital part of every state’s revenue base, providing funding for a wide variety of programs.  Uniformity offers the best method for reducing inefficiencies in state tobacco tax administration and combating tax evasion.

Why States Adopt the Uniformity Recommendations

Uniformity makes it easier for the industry to comply with filing requirements. Taxpayers filing in more than one state or taxing jurisdiction can find it much easier to comply by using standardized forms.

Tobacco Uniformity reports and schedules serve two purposes. First, the reports and schedules provide a uniform mechanism for industry and government to record tobacco tax transactions. Second, the forms facilitate information exchange between states by ensuring each state collects similar data. Having standardized reporting provides the industry a better understanding of what is required, and they will be better able to comply with each state’s requirements. States using standardized forms will more likely receive the data needed from all taxpayers in a desirable format. 

What Uniformity looks like in Illinois

Adopting uniformity changed the forms and filing options and created a new portal for filing. The forms follow the templates and formats provided by the FTA Tobacco Uniformity committee.  The process and forms require reporting more detailed transactions identifying all your tobacco products received and disbursed.

Form TP-1, Uniform Tobacco Products Tax Return, and Form TP-1-IL, Uniform Tobacco Transaction Schedule

Illinois used the FTA Tobacco Uniformity Guide as our foundation for the development of forms and schedules for the implementation of this project.

You must file Form TP-1, along with Form TP-1-IL, Uniform Tobacco Transaction Schedule, and pay any tax due on or before the 15th day of each month to report transactions you made during the preceding calendar month. Form TP-1-IL is used to report all your tobacco products transactions. You must report all purchases, returns, and sales of tobacco products made during the preceding month. Purchase transactions should be reported using the 1A or 1B Schedule Code. Returned product transactions should be reported using the 1C or 1D Schedule Codes. Sales transactions should be reported using the 2A, 2B, 2C, or 2D Schedule Codes.

Form TP-1 return, or cover page, is calculated from the transactions listed on TP-1-IL according to each schedule code used. So, as you complete the TP-1-IL schedule using the schedule codes, you complete the return. See the Tobacco Products Tax Forms Web Page for Form TP-1 and Form TP-1-IL Instructions.

Taxpayers

Where do I file?

Beginning with the January 2025 reporting period, there are two methods available for filing your monthly tobacco returns: MyTax Illinois and MyDevPortal process for direct file.  

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MyTax Illinois is available for taxpayers to either manually key-in the data for the schedules or upload/import a CSV format file of the transaction schedule data for the return. IDOR does not have a downloadable template for the CSV file. You will need to create your own using the guidelines provided in the Form TP-1-IL Instructions available on the Tobacco Products Tax Forms web page.

Note: The CSV file must not have any headers for the columns within the file.

Due to the new layout of Form TP-1 and Form TP-1-IL there will be a maximum file limit (based on size of CSV formatted file). If your return and schedules exceed 50MB, you will be required to use the direct file method.  As we monitor performance of the system with the new layouts, this maximum file limit may be reduced to provide the best taxpayer experience and to consider system resources.

All instructions and guides for filing through MyTax Illinois can be found on the Tobacco Uniformity webpage.

The MyDevPortal process allows direct file through a webservices based gateway and is the starting point for all electronic transmitters, software developers, and taxpayers who intend to participate in our direct file program. All participants must register by navigating to the portal and selecting the “Register for electronic filing” link. New registration is required, even if you were previously setup for direct file.

The method will require transmission of the return and schedules using a new schema formatted in XML. Taxpayers utilizing this method will be required to select a vendor for file creation and transmission purposes, or to write their own programs and register as a transmitter. See additional requirements below under “Electronic Transmitters/Software Developers” for more details.

All instructions and guides for filing through the MyDevPortal process can be found on the Tobacco Uniformity webpage.

Electronic Transmitters/Software Developers

Beginning with the January 2025 reporting period, new file layouts were created by IDOR to utilize FTA’s XML schema for Tobacco Uniformity. These new layouts incorporate the uniform transactions schedule and an associated return. The Illinois-specific layouts are below.

Tobacco Uniformity Schema

The Illinois schema posted below incorporates the new additions in Version 2.0 of the FTA to the schema. The new additions are to include an optional cover page, developed using the sample contained in the FTA Tobacco Uniformity Guide.

Tobacco Uniformity Schema ZIP file

Tobacco Uniformity Developer and Transmission Guides for Other Tobacco Products (OTP)

Beginning with the January 2025 reporting period, the Developer Guide below has incorporated Illinois-specific business rules, as they apply to the schema provided above.

In addition to the Developer Guide, a new transmission guide detailing our new webservices-based gateway has been developed. This Illinois Webservices Gateway Transmission Guide includes the information necessary for sending submissions and retrieving acknowledgements.

TUP-750, Implementation Guide for Direct Filing of Tobacco Products Tax Returns for Tax Periods Beginning 1/1/2025 and After

TUP-750 Table 1 Spreadsheet - Tobacco Uniformity Schema Implementation for Illinois

TUP-750 Table 2 Spreadsheet - Illinois Business Rules and Error Messaging

Illinois Webservices Gateway Transmission Guide Updated 7/14/25

Where do I find more information?

Visit our website at tax.illinois.gov for form instructions and detailed tobacco products tax information.

Frequently Asked Questions

  1. We are an out-of-State distributor; do we need to enter our state abbreviation as the tax jurisdiction code where we are located or the jurisdiction to which the product is being shipped?
  2. If we sell a disposable electronic cigarette to a licensed Illinois customer, which UPCs Unit of Measure (UPC or UOM) description would be best suited for this?
  3. How much information does the product description need to have?
  4. I am an Illinois licensed distributor purchasing tobacco products from another Illinois licensed distributor who is charging me Illinois Tobacco Products tax, how do I claim credit for this
  5. What if I have to file a return for a period prior to 2025?
We are an out-of-State distributor; do we need to enter our state abbreviation as the tax jurisdiction code where we are located or the jurisdiction to which the product is being shipped?

The Tax Jurisdiction Code is where you are sending the products, so the code would be “IL”.

If we sell a disposable electronic cigarette to alicensed Illinois customer, which UPCs Unit of Measure (UPC or UOM) descriptionshould we use? 

For the UPCs Unit of Measure (UPC or UOM), you would use “ECH”, do NOT use “Other”. 

See Form TP-1-IL Instructions for a complete listing of UPCs Unit of Measure (UPCs UOM) codes.

How much information does the product description need to have?

Enter a narrative description of the product, which is usually found on the line item of the product on the invoice (e.g. Turkish flavored tightly wrapped cigars 3pk, Green Apple Super Vape 10,000 Puffs, Polar Winter Spearmint fine cut snuff, or Refillable, Rechargeable Blue Field Vape Battery).

I am an Illinois licensed distributor purchasing tobacco products from another Illinois licensed distributor who is charging me Illinois Tobacco Products tax, how do I claim credit for this?

You cannot claim a credit for Tobacco Products taxes paid to another Illinois licensed distributor.  The Illinois Tobacco Tax is assessed at the point when a licensed distributor sells product to a retailer or end user.  Sales between licensed distributors should not have any tax assessed.  You will still be required to report and remit the Tobacco Products tax owed when you sell to either a retailer or end user.

What if I must file or amend a return for a period prior to 2025?

All periods prior to 2025 will still be available to file or amend if needed.  However, these filing periods will be filed using the pre-uniformity Form TP-1 return and schedules.  See the Tobacco Products Tax Forms Web Page for instructions.

For more information on FTA and Uniformity, visit the FTA website at taxadmin.org.