summary
Introduced
02/05/2025
02/05/2025
In Committee
04/11/2025
04/11/2025
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Retailers' Occupation Tax Act. Provides that certificates of registration shall be issued in the form and manner required by the Department of Revenue. Provides that certificates of registration shall be displayed in the manner and form as the Department of Revenue may require by rule. Amends the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Provides that certain returns and supporting schedules shall be filed and payments shall be made by electronic means. Effective immediately, except that provisions amending the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995 take effect January 1, 2026.
AI Summary
This bill amends several tax-related acts to require electronic filing and payment of tax returns and supporting documents for various tobacco and cigarette-related taxes. Specifically, the bill mandates that returns and supporting schedules for cigarette machine operators, cigarette distributors, manufacturers, secondary distributors, manufacturer representatives, and tobacco product distributors must be filed electronically in a form prescribed by the Department of Revenue. These changes will standardize and modernize the tax reporting process across different tobacco-related tax acts. The bill applies to various tax-related activities, including reporting the quantity of cigarettes manufactured, purchased, sold, or otherwise disposed of. Most provisions will take effect immediately, with some specific amendments to certain tax acts taking effect on January 1, 2026. The electronic filing requirement aims to streamline tax reporting, improve efficiency, and potentially reduce administrative burden for both the Department of Revenue and taxpayers involved in tobacco-related businesses.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (2)
Last Action
Rule 19(a) / Re-referred to Rules Committee (on 04/11/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2767&GAID=18&DocTypeID=HB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/HB/10400HB2767.htm |
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