103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1950

 

Introduced 2/9/2023, by Sen. Robert F. Martwick

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 130/18d
35 ILCS 135/25c

    Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that a licensed retailer or an agent or employee of a licensed retailer is guilty of a Class 4 felony for knowingly violating provisions concerning the sale of loose cigarettes (currently, any person who violates those provisions is guilty of a Class 4 felony).


LRB103 00127 HLH 45131 b

 

 

A BILL FOR

 

SB1950LRB103 00127 HLH 45131 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Cigarette Tax Act is amended by changing
5Section 18d as follows:
 
6    (35 ILCS 130/18d)
7    Sec. 18d. Cigarette package sizes; sale of individual or
8loose cigarettes prohibited. Cigarettes may only be sold in
9packages of 20 or 25 cigarettes. The sale of individual or
10loose cigarettes is prohibited. Any person who violates this
11Section of the Act is liable to pay to the Department, for
12deposit in the Tax Compliance and Administration Fund, a
13penalty of $1,000 for the first violation and $3,000 for any
14subsequent violation. Any person who violates this Section
15before the effective date of this amendatory Act of the 103rd
16General Assembly shall be guilty of a Class 4 felony. A
17retailer licensed under this Act who knowingly violates this
18Section on or after the effective date of this amendatory Act
19of the 103rd General Assembly, or a licensed retailer's agent
20or employee who knowingly violates this Section on or after
21the effective date of this amendatory Act of the 103rd General
22Assembly, commits a Class 4 felony. The Department may adopt
23rules to administer the penalties under this Section.

 

 

SB1950- 2 -LRB103 00127 HLH 45131 b

1(Source: P.A. 100-940, eff. 8-17-18.)
 
2    Section 10. The Cigarette Use Tax Act is amended by
3changing Section 25c as follows:
 
4    (35 ILCS 135/25c)
5    Sec. 25c. Cigarette package sizes; sale of individual or
6loose cigarettes prohibited. Cigarettes may only be sold in
7packages of 20 or 25 cigarettes. The sale of individual or
8loose cigarettes is prohibited. Any person who violates this
9Section is liable to pay to the Department, for deposit in the
10Tax Compliance and Administration Fund, a penalty of $1,000
11for the first violation and $3,000 for any subsequent
12violation. Any person who violates this Section before the
13effective date of this amendatory Act of the 103rd General
14Assembly shall be guilty of a Class 4 felony. A retailer
15licensed under this Act who knowingly violates this Section on
16or after the effective date of this amendatory Act of the 103rd
17General Assembly, or a licensed retailer's agent or employee
18who knowingly violates this Section on or after the effective
19date of this amendatory Act of the 103rd General Assembly,
20commits a Class 4 felony. This Section shall not apply if the
21violation in a particular case also constitutes a violation of
22the Cigarette Tax Act.
23(Source: P.A. 100-940, eff. 8-17-18.)