Illinois Tobacco Sales Taxes 2018 Illinois: Tobacco Excise Taxes

Illinois:

Illinois Cigarette and Tobacco Excise Taxes

Total Illinois Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.98 / pack $7.56 / pack 12th / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Illinois and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Illinois Tobacco Sales Taxes 2018 Current Illinois Tobacco Excise Tax Rates

Illinois has relatively high taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Illinois are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.98 per pack containing 20 cigarettes, 36% of wholesale prices for tobacco products besides cigarettes and moist snuff and 30 cents per ounce for moist snuff. Chicago has an additional $1.18/pack tax on cigarettes, plus $3.00 for Cook County, making it one of the most expensive cities to buy a pack in the United States. Other cities and counties in Illinois may also collect local excise taxes on cigarettes.


Illinois cigarette sales tax rate

Illinois Cigarette Tax - $1.98 / pack

In Illinois, cigarettes are subject to a state excise tax of $1.98 per pack of 20. Cigarettes are also subject to Illinois sales tax of approximately $0.44 per pack, which adds up to a total tax per pack of $2.42.

The average cost of a pack of cigarettes in Illinois is $7.56, which is the 12th highest in the United States.


Illinois Other Tobacco Products sales tax rate

Illinois Other Tobacco Products Tax - 36% / Wholesale Price

In Illinois, other tobacco products are subject to a state excise tax of 36% / wholesale price as well as federal excise taxes (listed below).

The tax on Snuff per ounce is $0.30


Payment of Illinois Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and other tobacco products are due on the 15th day of the next month except for the 5th for manufacturers.


Federal Tobacco Sales Taxes 2018 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Illinois also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



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Source: http://www.salestaxhandbook.com/illinois/tobacco