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Do I need to register for the Tobacco Products Distributor's License?
If you are selling tobacco products to a retailer or end user or are reselling to another licensed Illinois distributor, you must be registered as a Tobacco Products Distributor in Illinois. Purchases a distributor makes from its wholesaler/supplier are not taxable. Sales made to another licensed distributor must also be made tax free. Sales to retailers or end users are taxable transactions. You are responsible for reporting and remitting the tobacco products tax on these transactions.
If you are selling tobacco products at retail, such as a convenience store, and you are purchasing tobacco products from a licensed Illinois distributor, you will not need to register as a Tobacco Products Distributor in Illinois. The licensed distributor you purchase from is responsible for reporting and remitting the tobacco products tax on these transactions.
If you are selling tobacco products at retail and you are not purchasing tobacco products from a licensed Illinois distributor, you will need to register as a Tobacco Products Distributor in Illinois. You will be responsible for reporting and remitting the tobacco products tax on these transactions.
If you are selling tobacco products at retail, regardless of who you are purchasing tobacco products from, you will need to register for an Illinois retailer license. You will need a “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 per retail location.
For more information about tobacco products, see our webpage Tobacco Products Tax.