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720 ILCS 678/8

    (720 ILCS 678/8)
    Sec. 8. Registration and reporting requirements to prevent delivery sales to persons under 21 years of age.
    (a) Not later than the 15th day of each month, each person making a delivery sale during the previous calendar month shall file a report with the Department containing the following information:
        (1) the seller's name, trade name, and the address of
such person's principal place of business and any other place of business;
        (2) the name and address of the consumer to whom
such delivery sale was made;
        (3) the brand style or brand styles of the
cigarettes or electronic cigarettes that were sold in such delivery sale;
        (4) the quantity of cigarettes that were sold in
such delivery sale;
        (5) an indication of whether or not the cigarettes or
electronic cigarettes sold in the delivery sale bore a tax stamp evidencing payment of the tax under Section 2 of the Cigarette Tax Act; and
        (6) such other information the Department may
    (b) Each person engaged in business within this State who makes an out-of-state sale shall, for each individual sale, submit to the appropriate tax official of the state in which the consumer is located the information required in subsection (a).
    (c) Any person that satisfies the requirements of 15 U.S.C. Section 376 shall be deemed to satisfy the requirements of subsections (a) and (b).
    (d) The Department is authorized to disclose to the Attorney General any information received under this title and requested by the Attorney General. The Department and the Attorney General shall share with each other the information received under this title and may share the information with other federal, State, or local agencies for purposes of enforcement of this title or the laws of the federal government or of other states.
    (e) This Section shall not be construed to impose liability upon any delivery service, or officers or employees thereof, when acting within the scope of business of the delivery service.
    (f) The Department may establish procedures requiring electronic transmission of the information required by this Section directly to the Department on forms prescribed and furnished by the Department.
(Source: P.A. 101-2, eff. 7-1-19; 102-575, eff. 1-1-22.)