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Do I need to register for the Tobacco Products Distributor's License?

If you purchase tobacco products, that you will sell, from a distributor or supplier that has already paid the tax, you do not need to register for a Tobacco Products Distributor's License. You must ask the distributor or supplier if they are registered and paying Tobacco Products Tax to the Illinois Department of Revenue (IDOR) on the tobacco products you purchase from them prior to your transaction. You also must receive an invoice stating that the tax has been or will be paid by your distributor or supplier.  If the distributor or supplier that you purchase tobacco products from is not registered with IDOR or did not provide the required invoice, you must register and pay the Tobacco Products Tax directly to us.

If you are selling tobacco products at retail (such as at a convenience store), you will need to register for an additional license. You will need an “Tobacco Products Retailer” license if you will never sell cigarettes, or a “Cigarette and Tobacco Products Retailer” license if you also sell cigarettes. You must register online at MyTax Illinois. There is an annual fee of $75 per retail location.

Note: Effective July 1, 2019, electronic cigarettes are included in the Tobacco Products Tax Act.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.