Section 660.15  Licenses

a)         It shall be unlawful for any person to engage in business as a distributor of tobacco products within the meaning of the Act without first having obtained a license to do so from the Department. (Section 10-20 of the Act)  Application for a distributor's license shall be made to the Department in form as furnished and prescribed by the Department and shall be accompanied by a joint and several bond in an amount fixed by the Department. Each licensed place of business shall be covered by a separate license.

b)         The Department may, in its discretion, upon application, issue licenses authorizing the payment of the tax imposed by the Act by any distributor or manufacturer not otherwise subject to the tax imposed under this Act who, to the satisfaction of the Department, furnishes adequate security to ensure payment of the tax.

c)         Wholesalers that are not registered and licensed as distributors with the Department but claim to only sell tobacco products in such a way that their sales are not taxable under this Act (e.g., resale or to exempt purchasers) are advised to apply to the Department for a resale number so that such wholesalers are able to provide distributors with Certificates of Resale when purchasing the tobacco products that will be resold.  Such wholesalers need not file returns with the Department.

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