Illinois: Tobacco Excise Taxes
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.
Current Illinois Tobacco Excise Tax Rates
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 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 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
Illinois Medical Marijuana Tax - 1.00%
Medical marijuana is legal in Illinois, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, medical marijuana is subject to an Illinois cannabis sales tax of 1.00%.
There is no state excise tax on medical marijuana paid by the consumer.
Illinois Recreational Marijuana Tax - 16.25%
Recreational marijuana is legal in Illinois, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, recreational marijuana is subject to an Illinois cannabis sales tax of 6.25%.
Recreational marijuana is subject to a state excise tax of 10%.
The excise tax varies depending on the type and potency of a product:
- 20% of the purchase price for Cannabis-infused products
- 10% of the purchase price on cannabis other than an infused product with an adjusted THC level at or below 35%
- 25% of the purchase price on cannabis other than an infused product with an adjusted THC level above 35%
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 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.
Back to Illinois Sales Tax Handbook Top