Tobacco Uniformity Project

It is with excitement that the Illinois Department of Revenue (IDOR) announces the start of its Tobacco Uniformity Project. IDOR’s project will utilize the base framework developed by the Federation of Tax Administrators (FTA) to streamline electronic filing standards for all stakeholders and create uniformity within taxing jurisdictions.

IDOR plans to begin implementation with the Other Tobacco Products (OTP) Tax (Form TP-1, Tobacco Products Tax Return, and certain schedules). Cigarette Taxes will be addressed in a later phase of IDOR’s project. IDOR staff is actively working on the OTP changes and will communicate updates throughout the year. The official rollout of the project will take place at the end of calendar year 2024 with new electronic filing layouts required beginning with the January 2025 reporting period.

As stated, Illinois plans to use the FTA Tobacco Uniformity as our foundation for the development of forms and schedules for the implementation of this project. We have produced draft forms to match those examples and to incorporate necessary updates to meet IDOR standards. 

The form and schedule linked below are considered drafts at this time. However, we do not anticipate significant changes will be made prior to rollout.

TP-1, Uniform Tobacco Products Tax Return

TP-1-IL, Uniform Tobacco Transaction Schedule

Form and schedule instructions will be provided with our next webpage update.

For all reporting periods up to and including December 31, 2024, continue to use your current electronic filing method for Form TP-1, Tobacco Products Tax Return, and applicable schedules. Beginning with the January 2025 return, due February 18, 2025, you will begin using IDOR's new layouts. The filing options will remain the same, either through MyTax Illinois or direct file using electronic filing software. 

Taxpayers will continue to have access to MyTax Illinois for filing Form TP-1 and the Transaction Schedule. There will continue to be a direct entry option as well as the import option utilizing CSV format.

New CSV Format for Import (coming soon)

Due to the new layout of Form TP-1 and its Transaction Schedule, there will be a maximum file limit (based on size of CSV formatted file). If your return and schedules exceed 50MB, you will be required to flip to the direct file method. As we continue to develop the program and conduct tests, this maximum file limit may be reduced in order to provide the best taxpayer experience and to consider system resources. See below for details. 

The new schema is formatted in XML and will require transmission through a webservices-based gateway. Taxpayers utilizing this method will be required to utilize a vendor for file creation and transmission purposes, or to write their own programs and register as a transmitter. See additional requirements below under “Electronic Transmitters/Software Developers” for more details.

New file layouts are being created by IDOR to utilize FTA’s XML schema for Tobacco Uniformity. These new layouts will incorporate the uniform transactions schedule and an associated return. The Illinois-specific layouts are expected to be available by June 2024.

In addition to the new schema, Illinois will also be introducing a new transmission gateway and Developer’s Portal later in the project. The new transmission method will be included in the electronic filing schemas and serve as a valuable resource during the testing portion of the transition to the new schema.

As stated, Illinois plans to use the FTA Tobacco Uniformity XML schema for Tobacco Products Tax returns. The FTA schema is currently Version 1.5. However, as part of Illinois' project to join Tobacco Uniformity, we have proposed an updated schema, which has been reviewed and approved by the Tobacco Uniformity Committee. We anticipate a new version number when the final stage of approval through FTA eStandards is complete.

The draft schema posted below incorporates the new additions to the schema. The new additions are to include an optional cover page, developed using the sample contained in the FTA Tobacco Uniformity Guide.

Tobacco Uniformity Schema ZIP file

The draft Developer Guide below has incorporated Illinois-specific business rules, as they apply to the draft schema provided above.

In addition to the Developer Guide, a new transmission guide detailing our new webservices-based gateway will be available soon. This Illinois Webservices Gateway Transmission Guide includes the information necessary for sending submissions and retrieving acknowledgements.

The guides linked below are considered drafts at this time. However, we do not anticipate significant changes prior to rollout.

TUP-750, Implementation Guide for Direct Filing of Tobacco Products Tax Returns for Tax Periods Beginning 1/1/2025 and After

TUP-750 Table 1 Spreadsheet - Tobacco Uniformity Schema Implementation for Illinois

TUP-750 Table 2 Spreadsheet - Illinois Business Rules and Error Messaging

Illinois Webservices Gateway Transmission Guide (COMING SOON)

• Email us at: REV.ExciseTaxEFP@illinois.gov

Project updates will be posted to this webpage. We also encourage you to sign up for IDOR News & Updates, IDOR’s email/SMS text subscription service, to receive the latest news and updates specific to the Tobacco Uniformity Project by selecting the topic Cigarette and tobacco taxes.