Cigarette Deliveries and Shipments

              When delivering cigarettes in Illinois,
carriers must now verify that the
cigarettes they deliver are either to or
from an Illinois licensed cigarette
distributor or manufacturer who is
listed on our website.
If the delivery is to an individual,
carriers must meet new requirements
in addition to verifying that the pack-age
is from an Illinois licensed ciga-rette
distributor or manufacturer listed
on our website.
How do I obtain the list of
Illinois licensed cigarette
distributors or manufacturers?
You may view the list on our website
at www.ILtax.com. Carriers’ delivery
of cigarettes is limited to packages
delivered either to or from an Illinois
licensed cigarette distributor or manu-facturer
who is on the list. We will
update the list to add or remove
licensees when needed.
What are the additional
requirements for delivery of
cigarettes to purchasers?
Besides verifying that a delivery of
cigarettes to an individual is from a
cigarette distributor or manufacturer
listed on our website, a carrier must
1) verify the purchaser’s age to
be at least 18 years old by viewing
a state or federal document dis-playing
the person’s name and
date of birth or a birth certificate,
and
2) obtain a signed statement from the
purchaser that
certifies the purchaser’s
address,
certifies the purchaser’s age to
be at least 18 years old, and
confirms that the purchaser
understands that it is illegal to
1) sign another person’s
name on the statement,
2) sell cigarettes to a person
who is not yet 18 years old,
or
3) purchase cigarettes if not
yet 18 years old.
Are there new requirements
affecting the packaging of
cigarette shipments?
Yes. If cigarettes are shipped in any
packaging other than the cigarette
manufacturer’s original container or
wrapping, the container or wrapping
must be plainly and visibly marked
with the word “cigarettes.”
What are the penalties for
noncompliance?
You may be subject to a civil penalty
not to exceed $5,000 for
1) the delivery of cigarettes which are
not from or to an Illinois licensed
cigarette distributor or manufac-turer
listed on our website, or
2) the shipment or transport of ciga-rettes
in a package which is not
Cigarette Deliveries and Shipments
FY 2005-08
August 2004
Illinois Department of Revenue
Informational Bulletin
For information
or forms...
To:
Carriers who deliver cigarettes and Illinois licensed
cigarette distributors and manufacturers
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Visit our Web site at:
www.ILtax.com
Call
our 24-hour
Forms Order Line at:
1 800 356-6302
Brian A. Hamer
Director of Revenue
Printed by authority of the State of Illinois
9,000 copies - 8/04 - P.O. Number 2050175
This bulletin is written to
inform you of recent
changes; it does not replace
statutes, rules and regula-tions,
or court decisions.