Form TP-1-IL Instructions

You must file Form TP-1-IL, Uniform Tobacco Transaction Schedule, to report all transactions of tobacco products in a reporting period. Form TP-1-IL consists of multiple schedules. See below for a list of Schedule Codes and descriptions to determine which schedule to use depending on the transaction.

You must file Form TP-1-IL with Form TP-1, Uniform Tobacco Products Tax Return, on or before the 15th day of each month to report transactions, purchases, returns, and sales, you made during the preceding month. All tobacco product distributors are mandated to electronically file Form TP-1. If the due date falls on a weekend or holiday, your return and payment are due the next business day.

If you have no purchases or sales during a month, you must still file a return for that liability period.

If you have questions about this return, email us at REV.ATP-MFR@illinois.gov or call our Springfield office weekdays between 8:00 a.m. and 4:00 p.m. at 217 782-6045. 

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Electronic cigarette means:

• Any device that employs a battery or other mechanism to heat a solution or substance to produce a vapor or aerosol intended for inhalation, except for (A) any device designed solely for use with cannabis that contains a statement on the retail packaging that the device is designed solely for use with cannabis and not for use with tobacco or (B) any device that contains a solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act;
• Any cartridge or container of a solution or substance intended to be used with or in the device or to refill the device, except for any cartridge or container of a solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act; or
• Any solution or substance, whether or not it contains nicotine, intended for use in the device, except for any solution or substance that contains cannabis subject to tax under the Compassionate Use of Medical Cannabis Program Act or the Cannabis Regulation and Tax Act.
• Electronic cigarette includes, but is not limited to, any electronic nicotine delivery system, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or similar product or device, and any component or part that can be used to build the product or device.

Moist snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but shall not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.

For reporting purposes, Other Tobacco Products (OTP) are any products that meet the definition of “Tobacco Products” excluding products that meet the definition of “E-cigarette” or “Moist Snuff”.

Sales of tobacco products, excluding little cigars, by distributors who will not sell the product to a retailer or consumer are not subject to the tax imposed by the Tobacco Products Tax Act of 1995 (the Act). Sales by a distributor to another distributor as sales for resale are not subject to the tax imposed by the Act. Sales of tobacco products to retailers or consumers are taxable sales. See 86 Ill. Adm Code 660.5 and 660.30.

Tobacco products means any product that is made from or derived from tobacco that is intended for human consumption or is likely to be consumed, including but not limited to cigars, including little cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff (including moist snuff) and snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweeping of tobacco; snus; shisha and tobacco for use in waterpipes; and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking for inhalation, absorption, or ingesting by any other means; but does not include cigarettes as defined in Section 1 of the Cigarette Tax Act or tobacco purchased for the manufacture of cigarettes by cigarette distributors and manufacturers defined in the Cigarette Tax Act and persons who make, manufacture, or fabricate cigarettes as a part of a Correctional Industries program for sale to residents incarcerated in penal institutions or resident patients of a State operated mental health facility.

Beginning July 1, 2025, “tobacco products” also includes any product that is made from or derived from tobacco, or that contains nicotine whether natural or synthetic, that is intended for human consumption or is likely to be consumed, including but not limited to nicotine pouches, lozenges, and gum; and other kinds and forms of nicotine prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking or for inhalation, absorption, or ingesting by any other means.

In addition, beginning on July 1, 2025, “tobacco products” does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco or smoking cessation product, a nicotine replacement therapy product, or for other medical purposes where that product is marketed and sold solely for such approved use, including but not limited to spray or inhaler prescribed by a physician, chewing gum, skin patches, or lozenges.

The tobacco products tax is imposed upon the last distributor who sells tobacco products to a retailer or consumer located in Illinois.

Note: For help determining which return to file for little cigars, see the cigarette tax and cigarette use tax forms webpage. 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.

Wholesale price means the total invoice price at which tobacco products are sold by a distributor before the allowance of any discounts, trade allowance, rebates, or other reductions for all products sold or otherwise disposed of during the filing period. Surcharges added by distributors are considered part of the wholesale price subject to tax.

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There are two types of schedules for tobacco product transactions.

• Schedule of Receipts provides detail to support all tobacco products received (purchased).
• Schedule of Disbursements provides detail to support all tobacco products disposed (sold).

The list of Schedule Codes is:

• 1A – Tobacco Products received from manufacturer or first importer
• 1B – Tobacco Products received from a person other than a manufacturer or first importer (e.g., wholesaler, distributor, or other licensee)
• 1C – Tobacco Products received from a retailer or end user
• 1D – Tobacco Products received by manufacturer or first importer from a person other than a manufacturer or first importer
• 2A – Tobacco Products disposed by a manufacturer or first importer
• 2B – Tobacco Products disposed to a person other than a manufacturer or first importer (e.g., wholesaler, distributor, or other licensee)
• 2C – Tobacco Products disposed to a retailer or end user
• 2D – Tobacco Products returned to the manufacturer

Enter the date as provided on the vendor/customer invoice.

Enter Invoice. This field will not display in MyTax Illinois.

Enter the invoice number as provided.

Enter the appropriate code for the type of customer.

The list of Customer Types by Schedule Code is:

Enter the name of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported. Report the entity as invoiced. Invoices are to show the name(s) and address(es) of permittees as permitted or licensed (legal name, “doing business as” name (DBA), and street address).

Enter the physical address of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported. Do not enter Post Office box information.

Enter the city of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported.

Enter the state of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported.

Enter the two-character country code of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported. Valid country codes can be found at https://www.irs.gov/e-file-providers/country-codes.

Enter the zip code of the entity purchased from, sold to, or shipped/billed to depending on the type of transaction being reported.

Enter the Federal Employer Identification Number (FEIN). The FEIN is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification.

Enter the entity’s valid and active license number issued by the Illinois Department of Revenue using the format below:

• Tobacco Products Distributors are assigned a TP license (TP-#####)
• Cigarette and Tobacco Products Retailers are assigned a CT license (CT-#####)
• Tobacco Products Retailers are assigned a CT license (CT-#####)

Enter the type of tobacco product based on the federal definition.

The list of Federal Descriptions is:

• Chewing Tobacco
• Large Cigar
• Pipe Tobacco
• Roll Your Own
• Small Cigar (Cigars weighing not more than three pounds per thousand but not defined as Little Cigars at the bottom of Page 1 above)
• Snuff
• Alternative Nicotine Product
• E-liquid Product
• Vapor Product
• Other

Enter the type of tobacco product based on the State’s statutes and regulations.

The list of State Descriptions is:

• IL-OTP – Tobacco Products excluding Moist Snuff and E-cigarettes
• IL-MS – Moist Snuff
• IL-ECIG – E-cigarettes

Select the appropriate code for the MSA status of the manufacturer.

The list of MSA Statuses is:

• OPM – Original Participating Manufacturer
• NPM – Non-Participating Manufacturer
• SPM – Subsequent Participating Manufacturer
• N/A – Not Applicable
• PM – Participating Manufacturer
• NPM1 – Non-Participating Manufacturer 1
• NPM2 – Non-Participating Manufacturer 2
• NSM - Texas

Enter the sales price of the tobacco product. This field only applies to delivery sellers. (Not applicable in Illinois at this time.)

Enter the applicable tax jurisdiction code. Refer to the TUP-750 Implementation Guide, Table 5 – Tax Jurisdiction Code List.

Enter the Universal Product Code (UPC) assigned to the product brand you are reporting. 

Select the appropriate code for the UOM of the UPC being reported.

The list of UPCs Unit of Measures is:

• PAK – Pack
• STK – Stick
• BOX – Box
• ECH – “Eaches” (each defined unit of taxable product)
• BAG – Bag
• TIN – Tin (Beginning July 1, 2025, this includes any product that is made from or derived from tobacco, or that contains nicotine whether natural or synthetic that is intended for human consumption or is likely to be consumed, including but not limited to nicotine pouches, lozenges, and gum.)
• FOI – Foil
• CAN – Can
• BUL – Bulk
• TUB – Tub
• PCH – Pouch
• BUN – Bundle
• PLG – Plug
• CUT – Cut
• BOT – Bottle
• JAR – Jar
• OTH – Other

Enter a narrative description of the product being reported. This information is typically taken from the line item on the invoice.

Enter the name of the entity manufacturing the product being reported.

Enter the Employer Identification Number of the manufacturer of the tobacco product being reported. 

Enter the brand family for the product being reported. This should agree with the UPC identified in the UPC number field.

Enter the lowest number of consumable units in the retail package being reported.

Enter the appropriate unit description code. A unit is the smallest consumable container size.

The list of Unit Descriptions is:

• PAK – Pack
• STK – Stick
• BOX – Box
• ECH – “Eaches” (each defined unit of taxable product)
• BAG – Bag
• TIN – Tin (Beginning July 1, 2025, this includes any product that is made from or derived from tobacco, or that contains nicotine whether natural or synthetic that is intended for human consumption or is likely to be consumed, including but not limited to nicotine pouches, lozenges, and gum.)
• FOI – Foil
• CAN – Can
• BUL – Bulk
• TUB – Tub
• PCH – Pouch
• BUN – Bundle
• PLG – Plug
• CUT – Cut
• BOT – Bottle
• JAR – Jar
• OTH – Other

Enter the total weight or volume of the retail package being reported.

Enter the dollar value for the product being reported. For all tobacco products, effective July 1, 2025, the tax is imposed on the wholesale price.

Enter the total number of the retail packages being reported.

If Large Cigar is entered as the Federal Description, multiply the Unit by Quantity.

Multiply the Quantity and Value.

The following are not applicable in Illinois at this time.

Enter the name of the delivery service of the transaction being reported.

Enter the Federal Employer Identification Number (FEIN) of the delivery service. The FEIN is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification.

Enter the physical address of the delivery service of the transaction being reported.

Enter the city of the delivery service of the transaction being reported. 

Enter the state of the delivery service of the transaction being reported. 

Enter the zip code of the delivery service of the transaction being reported.

Enter the phone number of the delivery service of the transaction being reported.

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