Section 660.20 Returns

Section 660

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 660 TOBACCO PRODUCTS TAX ACT OF 1995

SECTION 660.20 RETURNS

Section 660.20  Returns

a)

Every distributor

of tobacco products

shall, on or

before the 15

th

day of each calendar month, file a return with the

Department covering the preceding calendar month

.

For reporting periods through June 30, 2025,

the return

shall disclose the wholesale price for all tobacco products other than moist

snuff

and little cigars

and the quantity of moist snuff sold or

otherwise disposed of and other information that the Department may reasonably

require.

Beginning with the July 2025 reporting period due August 15, 2025,

the return shall disclose the wholesale price for all tobacco products,

including moist snuff, sold or otherwise disposed of and other information that

the Department may reasonably require.  Information that the Department may

reasonably require includes information related to the uniform regulation and

taxation of tobacco products.

[35 ILCS 143/10-30]

b)         For reporting periods up to and

including December 31, 2024, the following information shall be reported:

1)         The wholesale price for tobacco products, excluding little

cigars and moist snuff, manufactured and then sold or otherwise disposed of.

2)         The wholesale price for tobacco products, excluding little

cigars and moist snuff, purchased and then sold or otherwise disposed of.

3)         The total cost of all tobacco products, excluding little

cigars and moist snuff, sold or otherwise disposed of.

4)         Deductions authorized by law on tobacco products, excluding

little cigars and moist snuff.

5)         Tobacco

products tax base, excluding little cigars and moist snuff.

6)         Total tax based on percentage of wholesale price on tobacco

products, excluding little cigars and moist snuff.

7)         Total quantity in ounces and

fractional ounces of moist snuff purchased and then sold or otherwise disposed

of

zed by law on tobacco products, excluding

little cigars and moist snuff.

5)         Tobacco

products tax base, excluding little cigars and moist snuff.

6)         Total tax based on percentage of wholesale price on tobacco

products, excluding little cigars and moist snuff.

7)         Total quantity in ounces and

fractional ounces of moist snuff purchased and then sold or otherwise disposed

of.

8)         Deductions authorized by law on moist

snuff.

9)         Total tax on moist snuff.

10)       In addition to the items listed in subsections

(a)(1) through (9):

A)        The quantity of little cigars purchased

and sold or otherwise disposed of.

B)        The quantity of packages of little

cigars containing 20 or 25 little cigars.

C)        Deductions authorized by law on little

cigars.

D)        Total tax on little cigars.

c)

Beginning with the January 2025 reporting

period due February 18, 2025, and through the June 2025 reporting period due

July 15, 2025, each return shall include

information related to the uniform

regulation and taxation of tobacco products.

[35 ILCS 143/10-30]  Such

information shall include

the following:

1)         The total amount of tobacco products, excluding

little cigars, sold or otherwise dispersed to all customers as reported on the

supporting schedules;

A)        For tobacco products (OTP), other than little

cigars, and electronic cigarettes (E-cigs), the total amount shall be reported

as the total wholesale price reflecting the value of each product times the

quantity of the number of products; and

B)        For moist snuff (MS), the total amount shall be

reported as the total ounces reflecting the number of products sold times the

total weight/volume of the product.

2)         Any deductions authorized by law on tobacco

products, excluding little cigars.  Such deductions include in-State returns

from customers located within this State for which tax was previously paid

of products; and

B)        For moist snuff (MS), the total amount shall be

reported as the total ounces reflecting the number of products sold times the

total weight/volume of the product.

2)         Any deductions authorized by law on tobacco

products, excluding little cigars.  Such deductions include in-State returns

from customers located within this State for which tax was previously paid.

A)        For OTP and E-cigs, the total amount shall be

reported as summed total of wholesale prices listed on all supporting schedules

for returned tobacco products, excluding little cigars; and

B)        For MS, the total amount shall be reported as the

summed total ounces listed on all supporting schedules for returned MS.

3)         Exempt transactions, including sales to:

A)        Native American entities,

including

transactions to a Native American tribe, band, nation, pueblo, village, or

community that the Secretary of the Interior acknowledges to exist as a Native

American tribe pursuant to the Federally Recognized Indian Tribe List Act of

1994 [25 U.S.C. 479a];

B)        licensed distributors or wholesalers, who will

purchase for resale and not sell to retailers, consumers, or end users;

C)        the military, government, or other exempt

transactions; and

D)        interstate commerce or out-of-State sales.

4)         In addition to the items listed in (c)(1)

through (3),

each stamping distributor shall report

:

A)

the quantity of little cigars

, purchased

and

sold or otherwise disposed of

;

B)

the quantity of packages of little cigars

containing 20 or 25 little cigars

[35 ILCS 143/10-30(b)];

C)        any deductions authorized by law on little

cigars; and

D)        the total tax on little cigars

4)         In addition to the items listed in (c)(1)

through (3),

each stamping distributor shall report

:

A)

the quantity of little cigars

, purchased

and

sold or otherwise disposed of

;

B)

the quantity of packages of little cigars

containing 20 or 25 little cigars

[35 ILCS 143/10-30(b)];

C)        any deductions authorized by law on little

cigars; and

D)        the total tax on little cigars.

5)         Failure to provide the information related to

the uniform regulation and taxation of tobacco products as required under this

subsection (c), may subject the return and supporting schedule to be considered

unprocessable and may subject the filer to penalties and interest for failure to

file.  Repeated violations may also result in license revocation pursuant to

Section 10-25 of the Act.  Such information includes tobacco products received

and disbursed as follows:

A)        received from a manufacturer or first importer;

B)        received from a person other than a manufacturer

or first importer (e.g., wholesaler, distributor, or other licensee);

C)        received from a retailer or end user;

D)        received by a manufacturer or first importer from

a person other than a manufacturer or first importer (e.g., returned product);

E)        disbursed by a manufacturer or first importer;

F)         disbursed to a person other than a manufacturer or

first importer (e.g., wholesaler, distributor, or other licensee);

G)        disbursed to a retailer or end user; and

H)        returned to the manufacturer.

6)         Falsifying any of the information related to the

uniform regulation and taxation of tobacco products as required under this

subsection (c), may subject the return and supporting schedule to be considered

unprocessable and may subject the filer to penalties and interest for failure to

file.  Repeated violations may also result in license revocation pursuant to

Section 10-25 of the Act

Falsifying any of the information related to the

uniform regulation and taxation of tobacco products as required under this

subsection (c), may subject the return and supporting schedule to be considered

unprocessable and may subject the filer to penalties and interest for failure to

file.  Repeated violations may also result in license revocation pursuant to

Section 10-25 of the Act.

d)         Beginning with the July 2025 reporting period

due August 15, 2025, and all returns thereafter, each return shall include

information related to the uniform regulation and taxation of tobacco

products.

[35 ILCS 143/10-30]  Such information shall include

the

following:

1)         The total amount of tobacco products, excluding

little cigars, sold or otherwise dispersed to all customers as reported on the

supporting schedules.  For tobacco products (OTP), including electronic

cigarettes (E-cigs) and moist snuff (MS), the total amount shall be reported as

the total wholesale price reflecting the value of each product times the quantity

of the number of products.

2)         Any deductions authorized by law on tobacco

products, excluding little cigars.  Such deductions include in-State returns

from customers located within this State for which tax was previously paid.  The

total amount shall be reported as summed total of wholesale prices listed on

all supporting schedules for returned tobacco products, excluding little cigars.

3)         Exempt transactions, including sales to:

A)        Native American entities, including transactions

to a Native American tribe, band, nation, pueblo, village, or community that

the Secretary of the Interior acknowledges to exist as a Native American tribe

pursuant to the Federally Recognized Indian Tribe List Act of 1994 [25 U.S.C

r returned tobacco products, excluding little cigars.

3)         Exempt transactions, including sales to:

A)        Native American entities, including transactions

to a Native American tribe, band, nation, pueblo, village, or community that

the Secretary of the Interior acknowledges to exist as a Native American tribe

pursuant to the Federally Recognized Indian Tribe List Act of 1994 [25 U.S.C.

479a];

B)        licensed distributors or wholesalers, who will

purchase for resale and not sell to retailers, consumers, or end users;

C)        the military, government, or other exempt

transactions; and

D)        interstate commerce or out-of-State sales.

4)         In addition to the items listed in (d)(1) through

(3),

each stamping distributor shall report

:

A)

the quantity of little cigars

, purchased

and

sold or otherwise disposed of

;

B)

the quantity of packages of little cigars

containing 20 or 25 little cigars

[35 ILCS 143/10-30(b)];

C)        any deductions authorized by law on little

cigars; and

D)        the total tax on little cigars.

5)         Failure to provide the information related to

the uniform regulation and taxation of tobacco products as required under this

subsection (d), may subject the return and supporting schedule to be considered

unprocessable and may subject the filer to penalties and interest for failure to

file.  Repeated violations may also result in license revocation pursuant to

Section 10-25 of the Act.  Such information includes tobacco products received

and disbursed as follows:

A)        received from a manufacturer or first importer;

B)        received from a person other than a manufacturer

or first importer (e.g., wholesaler, distributor, or other licensee);

C)        received from a retailer or end user;

D)        received by a manufacturer or first importer from

a person other than a manufacturer or first importer (e.g

products received

and disbursed as follows:

A)        received from a manufacturer or first importer;

B)        received from a person other than a manufacturer

or first importer (e.g., wholesaler, distributor, or other licensee);

C)        received from a retailer or end user;

D)        received by a manufacturer or first importer from

a person other than a manufacturer or first importer (e.g. returned product);

E)        disbursed by a manufacturer or first importer;

F)         disbursed to a person other than a manufacturer

or first importer (e.g., wholesaler, distributor, or other licensee);

G)        disbursed to a retailer or end user; and

H)        returned to the manufacturer.

6)         Falsifying any of the information related to the

uniform regulation and taxation of tobacco products as required under this

subsection (d), may subject the return and supporting schedule to be considered

unprocessable and may subject the filer to penalties and interest for failure to

file.  Repeated violations may also result in license revocation pursuant to

Section 10-25 of the Act.

e)

Payment of the tax in the amount disclosed by the return shall accompany the

return.  Taxpayers

whose annual liability

is $20,000 or more for the preceding calendar year are required to make

payments of tax by Electronic Funds Transfer as provided in 86 Ill. Adm. Code

750.  For purposes of this subsection,

the term "annual tax

liability" means, for a taxpayer that incurs a tax liability under the

Retailers' Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service

Use Tax Act, or any other State or local occupation or use tax law that is

administered by the Department

(which includes the Act),

the sum of the

taxpayer's liabilities under the Retailers' Occupation Tax Act, Service

Occupation Tax Act, Use Tax Act, Service Use Tax Act, and all other State and

local occupation and use tax laws administered by the Department for the immediately

preceding calendar year

, or any other State or local occupation or use tax law that is

administered by the Department

(which includes the Act),

the sum of the

taxpayer's liabilities under the Retailers' Occupation Tax Act, Service

Occupation Tax Act, Use Tax Act, Service Use Tax Act, and all other State and

local occupation and use tax laws administered by the Department for the immediately

preceding calendar year

. [

20 ILCS

2505/2505-210(c)]

f)         Tobacco products "otherwise disposed of" include

samples of tobacco products.  Transfers of tobacco products between divisions

of a corporation that have separate Illinois Business Tax numbers are required

to be reported as sales under "otherwise disposed of."

g)

All

returns and supporting schedules required to be filed and all payments required

to be made under

Section 10-30 of the Act

shall be by electronic means in the form prescribed by the Department.

[35

ILCS 143/10-30(d)]