Section 660.05  Nature and Rate of Tobacco Products Tax

a)         The Tobacco Products Tax is imposed upon the last distributor, as defined in Section 660.10, who sells tobacco products to a retailer or consumer located in Illinois at the rate of 18% of the wholesale price of tobacco products sold or otherwise disposed of in this State.

b)         The tax is in addition to all other occupation or privilege taxes imposed by the State of Illinois, by any political subdivision thereof, or by any municipal corporation.  (Section 10-10 of the Act)

(Source:  Amended at 26 Ill. Reg. 13310, effective August 23, 2002)