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| Public Act 095-0462 |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Cigarette Tax Act is amended by changing | ||||
Section 1 as follows:
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(35 ILCS 130/1) (from Ch. 120, par. 453.1)
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Sec. 1. For the purposes of this Act:
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"Cigarette", when used in this Act, shall be construed to | ||||
mean: Any
roll for smoking made wholly or in part of tobacco | ||||
irrespective of size
or shape and whether or not such tobacco | ||||
is flavored, adulterated or
mixed with any other ingredient, | ||||
and the wrapper or cover of which is
made of paper or any other | ||||
substance or material except tobacco.
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"Person" means any natural individual, firm, partnership, | ||||
association, joint
stock company, joint adventure, public or | ||||
private corporation, however formed,
limited liability | ||||
company, or a receiver, executor, administrator, trustee,
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guardian or other representative appointed by order of any | ||||
court.
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"Prior Continuous Compliance Taxpayer" means any person | ||||
who is licensed
under this Act and who, having been a licensee | ||||
for a continuous period of 5
years, is determined by the | ||||
Department not to have been either delinquent
or deficient in | ||||
the payment of tax liability during that period or
otherwise in | ||
violation of this Act. Also, any taxpayer who has, as
verified | ||
by the Department, continuously complied with the condition of | ||
his
bond or other security under provisions of this Act for a | ||
period of 5
consecutive years shall be considered to be a | ||
"Prior continuous compliance
taxpayer". In calculating the | ||
consecutive period of time described herein
for qualification | ||
as a "prior continuous compliance taxpayer", a
consecutive | ||
period of time of qualifying compliance immediately prior to
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the effective date of this amendatory Act of 1987 shall be | ||
credited to any
licensee who became licensed on or before the | ||
effective date of this
amendatory Act of 1987.
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"Department" means the Department of Revenue.
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"Sale" means any transfer, exchange or barter in any manner | ||
or by any
means whatsoever for a consideration, and includes | ||
and means all sales
made by any person.
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"Original Package" means the individual packet, box or | ||
other container
whatsoever used to contain and to convey | ||
cigarettes to the consumer.
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"Distributor" means any and each of the following:
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(1) Any person engaged in the business of selling | ||
cigarettes in this
State who brings or causes to be brought | ||
into this State from without
this State any original packages | ||
of cigarettes, on which original
packages there is no | ||
authorized evidence underneath a sealed transparent
wrapper | ||
showing that the tax liability imposed by this Act has been | ||
paid
or assumed by the out-of-State seller of such cigarettes, | ||
for sale or
other disposition in the course of such business.
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(2) Any person who makes, manufactures or fabricates | ||
cigarettes in this
State for sale in this State, except a | ||
person who makes, manufactures
or fabricates cigarettes as a | ||
part of a correctional industries program
for sale to residents | ||
incarcerated in penal institutions or resident patients
of a | ||
State-operated mental health facility.
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(3) Any person who makes, manufactures or fabricates | ||
cigarettes
outside this State, which cigarettes are placed in | ||
original packages
contained in sealed transparent wrappers, | ||
for delivery or shipment into
this State, and who elects to | ||
qualify and is accepted by the Department
as a distributor | ||
under Section 4b of this Act.
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"Place of business" shall mean and include any place where | ||
cigarettes
are sold or where cigarettes are manufactured, | ||
stored or kept for the
purpose of sale or consumption, | ||
including any vessel, vehicle, airplane,
train or vending | ||
machine.
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"Business" means any trade, occupation, activity or | ||
enterprise
engaged in for the purpose of selling cigarettes in | ||
this State.
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"Retailer" means any person who engages in the making of | ||
transfers of
the ownership of, or title to, cigarettes to a | ||
purchaser for use or
consumption and not for resale in any | ||
form, for a valuable consideration. "Retailer" does not | ||
include ,
except a person:
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(1) who transfers to residents incarcerated in penal | ||
institutions
or resident patients of a State-operated | ||
mental health facility ownership
of cigarettes made, | ||
manufactured, or fabricated as part of a correctional
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industries program; or | ||
(2) who transfers cigarettes to a not-for-profit | ||
research institution that conducts tests concerning the | ||
health effects of tobacco products and who does not offer | ||
the cigarettes for resale.
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"Retailer" shall be construed to include any person who | ||
engages in
the making of transfers of the ownership of, or | ||
title to, cigarettes to
a purchaser, for use or consumption by | ||
any other person to whom such
purchaser may transfer the | ||
cigarettes without a valuable consideration,
except a person | ||
who transfers to residents incarcerated in penal institutions
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or resident patients of a State-operated mental health facility | ||
ownership
of cigarettes made, manufactured or fabricated as | ||
part of a correctional
industries program.
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(Source: P.A. 88-480.)
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Section 10. The Cigarette Use Tax Act is amended by | ||
changing Section 1 as follows:
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(35 ILCS 135/1) (from Ch. 120, par. 453.31)
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Sec. 1. For the purpose of this Act, unless otherwise | ||
required by the
context:
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"Use" means the exercise by any person of any right or | ||
power over
cigarettes incident to the ownership or possession | ||
thereof, other than the
making of a sale thereof in the course | ||
of engaging in a business of selling
cigarettes and shall | ||
include the keeping or retention of cigarettes for use.
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"Cigarette" means any roll for smoking made wholly or in | ||
part of tobacco
irrespective of size or shape and whether or | ||
not such tobacco is flavored,
adulterated or mixed with any | ||
other ingredient, and the wrapper or cover of
which is made of | ||
paper or any other substance or material except tobacco.
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"Person" means any natural individual, firm, partnership, | ||
association,
joint stock company, joint adventure, public or | ||
private corporation,
however formed, limited liability | ||
company, or a receiver, executor,
administrator, trustee, | ||
guardian or other representative appointed by order of
any | ||
court.
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"Department" means the Department of Revenue.
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"Sale" means any transfer, exchange or barter in any manner | ||
or by any
means whatsoever for a consideration, and includes | ||
and means all sales made
by any person.
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"Original Package" means the individual packet, box or | ||
other container
whatsoever used to contain and to convey | ||
cigarettes to the consumer.
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"Distributor" means any and each of the following:
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a. Any person engaged in the business of selling | ||
cigarettes in this
State who brings or causes to be brought | ||
into this State from without this
State any original | ||
packages of cigarettes, on which original packages there
is | ||
no authorized evidence underneath a sealed transparent | ||
wrapper showing
that the tax liability imposed by this Act | ||
has been paid or assumed by the
out-of-State seller of such | ||
cigarettes, for sale in the course of such
business.
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b. Any person who makes, manufactures or fabricates | ||
cigarettes in this
State for sale, except a person who | ||
makes, manufactures or fabricates
cigarettes for sale to | ||
residents incarcerated in penal institutions or resident
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patients or a State-operated mental health facility.
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c. Any person who makes, manufactures or fabricates | ||
cigarettes outside
this State, which cigarettes are placed | ||
in original packages contained in
sealed transparent | ||
wrappers, for delivery or shipment into this State, and
who | ||
elects to qualify and is accepted by the Department as a | ||
distributor
under Section 7 of this Act.
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"Distributor" does not include any person who transfers | ||
cigarettes to a not-for-profit
research institution that | ||
conducts tests concerning the
health effects of tobacco | ||
products and who does not offer
the cigarettes for resale.
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"Distributor maintaining a place of business in this | ||
State", or any like
term, means any distributor having or | ||
maintaining within this State,
directly or by a subsidiary, an | ||
office, distribution house, sales house,
warehouse or other | ||
place of business, or any agent operating within this
State | ||
under the authority of the distributor or its subsidiary,
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irrespective of whether such place of business or agent is | ||
located here
permanently or temporarily, or whether such | ||
distributor or subsidiary is
licensed to transact business | ||
within this State.
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"Business" means any trade, occupation, activity or | ||
enterprise engaged
in or conducted in this State for the | ||
purpose of selling cigarettes.
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"Prior Continuous Compliance Taxpayer" means any person | ||
who is licensed
under this Act and who, having been a licensee | ||
for a continuous period of 5
years, is determined by the | ||
Department not to have been either delinquent
or deficient in | ||
the payment of tax liability during that period or
otherwise in | ||
violation of this Act. Also, any taxpayer who has, as
verified | ||
by the Department, continuously complied with the
condition of | ||
his bond or other security under provisions of this Act of a
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period of 5 consecutive years shall be considered to be a | ||
"prior
continuous compliance taxpayer". In calculating the | ||
consecutive period of
time described herein for qualification | ||
as a "prior continuous compliance
taxpayer", a consecutive | ||
period of time of qualifying compliance
immediately prior to | ||
the effective date of this amendatory Act of 1987 shall be
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credited to any licensee who became licensed on or before the | ||
effective date
of this amendatory Act of 1987.
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(Source: P.A. 88-480.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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