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This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
Some tobacco products previously regulated and taxed under the Tobacco Products Tax Act, meet the new definition of “cigarette” and will be regulated and taxable under the Cigarette Tax Act and the Cigarette Use Tax Act effective July 1, 2012.
What is the definition of “cigarette” effective July 1, 2012?
Effective July 1, 2012, “cigarette” means any roll for smoking made wholly or in part of tobacco: 1) irrespective of size or shape, whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, and the wrapper is made of paper or 2) labeled as anything other than a cigarette or not bearing a label, if it meets two or more of the following criteria:
1. the product is sold in packs similar to cigarettes
2. the product is available for sale in cartons of ten packs
3. the product is sold in soft packs, hard packs, flip-top boxes, clam shells, or other cigarette-type boxes
4. the product is of a length and diameter similar to commercially-manufactured cigarettes
5. the product has a cellulose acetate or other integrated filter
6. the product is marketed or advertised to consumers as a cigarette or cigarette substitute
7. other evidence that the product fits within the definition of cigarette
Do packages of little cigars meeting the definition of cigarette need to be stamped?
Yes. On or after July 1, 2012, all packages of little cigars meeting the definition of cigarette must be stamped prior to being sold or used.
To: Tobacco Distributors
New Requirements for Tobacco Products Commonly Known as Little Cigars
Brian Hamer, Director
Illinois Department of Revenue