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Cigarette Machine Operators' Tax (Roll Your Own)

Legal Reference

Definition

Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators. You are a cigarette machine operator if you:

  • possess any machine, equipment, or device that makes or fabricates cigarettes and
  • engage in the business of making the machine available to individuals to make or fabricate cigarettes for their own use or consumption (not for resale).

A cigarette machine operator must be licensed in Illinois. See below.

Tax Rate

Use the

Tax Rate Database

 to locate the rate of the Cigarette Machine Operators' Occupation Tax.

Additional Registration, License fee and bonding requirements

In addition to filing

Form REG-1

, Illinois Business Registration Application, cigarette machine operators must complete Form REG-1-C, Cigarette and Tobacco Products Information (even if you are already registered with us for another type of tax). Cigarette machine operators must pay a $250 annual fee and file a $2,500 bond for each location. You may also register using our

On-line Business Registration

 program.

Form/Filing & Payment Requirements

The following forms are due on or before the 15th day of the month following the reporting period. Your payment is due with your monthly Form RYO-1 return.

If the due date falls on a weekend or holiday, then the returns, schedules, and payment are due the next business day. The August 2012 reporting period forms are due September 17, 2012, because September 15th falls on a weekend.

  • Form RYO-1, Cigarette Machine Operators’ Occupation Tax Return
  • Form RYO-2, Schedule M, Cigarette Machine Operators’ Schedule of Machines
  • Form RYO-3, Schedule TP, Cigarette Machine Operators’ Tobacco Products Used
  • Form RYO-4, Schedule TU, Cigarette Machine Operators’ Tubes Used

You may access these forms on our website.

Questions?

If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.

Send your completed return, schedules, and payment to:

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

and mail a copy of your completed return and schedules to:

TOBACCO ENFORCEMENT BUREAU
OFFICE OF THE ATTORNEY GENERAL
500 SOUTH SECOND STREET
SPRINGFIELD IL  62706