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Cigarette and Cigarette Use Taxes FAQ

What is Cigarette Use Tax?

Illinois Cigarette Use Tax is owed if cigarettes are purchased for use in Illinois without Illinois Cigarette Tax having been paid (generally, cigarettes purchased outside of Illinois).

Who is responsible for paying Illinois Cigarette Use Tax?

If you are an Illinois resident who purchases cigarettes from someone not licensed by Illinois, you are liable for Illinois Cigarette Use Tax.  Within 30 days from the date of your purchase, you must complete  Form RC-44, Cigarette Use Tax Return, and pay the tax directly to us.  Mail order and Internet purchases are also subject to Illinois Cigarette Use Tax.

What penalties are associated with the failure to pay Cigarette Use Tax?

For possession of unstamped cigarettes:

  • $20 for each package of cigarettes in excess of 9 packages but not more than 100 packages, and
  • $25 for each package of cigarettes in excess of 100 packages. [35 ILCS 130/25a and 25b]

There are also criminal penalties for the sale or possession of unstamped cigarettes. [35 ILCS 130/24; 35 ILCS 135/30]

In addition, there are criminal penalties for unauthorized transportation of unstamped cigarettes. [35 ILCS 130/9c]

Is it Illegal to bring cigarettes into Illinois?

It is illegal to purchase cigarettes outside of Illinois for personal use or for use by friends, neighbors, or coworkers without paying Illinois Cigarette Use Tax. Smuggling is the illegal transportation of cigarettes between states, ranging from a small part-time operation to a large-scale business. Unauthorized transportation of cigarettes, whether casual or commercial smuggling, usually takes place across the borders of neighboring states.

How do I know if the distributor (or company) from whom I purchased cigarettes is licensed by Illinois?

Cigarettes purchased from an Illinois licensed distributor will have an Illinois cigarette tax stamp affixed to the bottom of the cigarette package.

Companies located outside of Illinois are not always required to be registered and licensed in Illinois. Some voluntarily register and collect the Illinois tax owed.

Additional questions?

  • Email us at: REV.ATP-MFR@illinois.gov 
  • Call us weekdays from 8:00 a.m. to 4:00 p.m. at: 217-782-6045
  • Write us at:

    ALCOHOL, TOBACCO AND FUEL DIVISION
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19467
    SPRINGFIELD IL 62794-9467