# 86 Ill. Adm. Code 6600.660.30: Section 660.30 Exempt Sales > Illinois · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P6600_S660_30 ## Section - **Citation:** 86 Ill. Adm. Code 6600.660.30 - **Heading:** Section 660.30 Exempt Sales - **Jurisdiction:** Illinois - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Illinois Administrative Code / Title 86 / / Part 6600 / Section 660.30 Exempt Sales ## Text Section 660 TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 660 TOBACCO PRODUCTS TAX ACT OF 1995 SECTION 660.30 EXEMPT SALES Section 660.30  Exempt Sales a)         Sales of tobacco products, excluding little cigars, by distributors or wholesalers who will not sell the product to a retailer or consumer are exempt from the tax imposed by the Act.  For example, sales by a distributor to another distributor as sales for resale are exempt from the tax imposed by the Act.  Sales of tobacco products to retailers or consumers are not exempt sales unless the retailer is a registered distributor .  See subsection (g). b) The tax is not imposed upon any activity in the business as a distributor in interstate commerce or otherwise, to the extent to which that activity may not, under the Constitution and Statutes of the United States, be made the subject of taxation by this State. [35 ILCS 143/10-10(a)] Sales of tobacco products, excluding little cigars, delivered by a distributor to persons located outside of Illinois are exempt from the tax imposed by the Act. c)         Sales of tobacco products, excluding little cigars, to retailers who will deliver the tobacco products outside of Illinois are exempt. d)         The tax imposed by the Act shall not apply to sales or other disposition of tobacco products to the United States Government or any entity of the United States government.  For instance, sales of tobacco products to U.S. Veterans' Hospitals and U.S. Military personnel through officially recognized agencies physically located at military bases are exempt from the tax imposed by the Act. e)         The tax imposed by the Act shall not apply to sales of tobacco products to penal institutions for use in a Correctional Industries program that makes, manufactures, or fabricates tobacco products for sale to residents incarcerated in penal institutions or resident patients of a State operated mental health facility cated at military bases are exempt from the tax imposed by the Act. e)         The tax imposed by the Act shall not apply to sales of tobacco products to penal institutions for use in a Correctional Industries program that makes, manufactures, or fabricates tobacco products for sale to residents incarcerated in penal institutions or resident patients of a State operated mental health facility.  However, sales of tobacco products to a penal institution that will sell tobacco products through its commissary are taxable. f) The tax imposed by the Act shall not apply to sales of tobacco products to Native Americans.  Native American transactions include sales 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]. g)         Under certain circumstances, a blanket Certificate of Resale may be provided by a purchaser to a distributor.  These circumstances include the following: 1)         Retailers who purchase tobacco products, excluding little cigars, for delivery outside of Illinois are exempt under subsection (c). However, when the retailer may deliver tobacco products, excluding little cigars, outside of Illinois but may deliver some within Illinois and when it is impracticable, at the time of purchasing the tobacco products, for the retailer to determine in which way they will dispose of the tobacco products, the retailer may certify to the distributor that the retailer is buying all of the tobacco products, excluding little cigars, for resale and provide a blanket Certificate of Resale to the distributor.  A retailer may provide such a certificate only if the retailer is registered as a distributor under the Act and agrees to assume responsibility for reporting and remitting tax on their taxable Illinois sales (e.g., sales to consumers or retailers) etailer is buying all of the tobacco products, excluding little cigars, for resale and provide a blanket Certificate of Resale to the distributor.  A retailer may provide such a certificate only if the retailer is registered as a distributor under the Act and agrees to assume responsibility for reporting and remitting tax on their taxable Illinois sales (e.g., sales to consumers or retailers). 2)         Often times, a distributor registered under the Act will also sell tobacco products to consumers.  This distributor may similarly find it impracticable, at the time of purchasing the tobacco products, to determine in which way they will dispose of the tobacco products.  Consequently, except for little cigars, the distributor may provide the selling distributor with a blanket Certificate of Resale and assume responsibility for reporting and remitting tax on their taxable sales to consumers. h) Purchases of tobacco products other than little cigars by wholesalers , including distributors making sales for resale, who will not sell the product at retail are exempt from the tax imposed by the Act . Purchases of tobacco products other than little cigars by wholesalers, distributors , and retailers for delivery of the product outside Illinois are exempt from the tax imposed by the Act . The wholesaler, distributor , or retailer making the exempt sale of tobacco products other than little cigars shall document this exemption by obtaining a certification from the purchaser containing the seller's name and address, the purchaser's name and address, the date of purchase, the purchaser's signature, the purchaser's tobacco products tax license number, if applicable, and a statement that the purchaser is purchasing for resale other than for sale to consumers or is purchasing for delivery outside of Illinois s exemption by obtaining a certification from the purchaser containing the seller's name and address, the purchaser's name and address, the date of purchase, the purchaser's signature, the purchaser's tobacco products tax license number, if applicable, and a statement that the purchaser is purchasing for resale other than for sale to consumers or is purchasing for delivery outside of Illinois. [35 JLCS I 0-13] Such certificate of exemption shall also be obtained from a purchaser to document that the purchaser is purchasing the product for one of the purposes or activities identified in subsections (a) through (f) or is assuming responsibility for reporting and remitting tax as provided for under subsection (g). i) A retailer must be a stamping distributor to make tax exempt sales of packages of little cigars containing 20 or 25 little cigars for use outside of this State. A retailer who is a stamping distributor making sales of stamped packages of little cigars for use outside of this State may file a claim for credit for such sales with the Department on forms and in the manner provided by the Department. [35 ILCS 143/10-27(a)] A retailer must be a stamping distributor to make tax exempt sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State.  A retailer who is a stamping distributor making sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State on which the tax has been or will be paid by another stamping distributor or was paid by the retailer may file a claim for credit for those sales with the Department on forms and in the manner provided by the Department. [35 ILCS 143/10-27(b)] j) A wholesaler must be a stamping distributor to make tax exempt sales of packages of little cigars containing 20 or 25 little cigars for use outside of this State ax has been or will be paid by another stamping distributor or was paid by the retailer may file a claim for credit for those sales with the Department on forms and in the manner provided by the Department. [35 ILCS 143/10-27(b)] j) A wholesaler must be a stamping distributor to make tax exempt sales of packages of little cigars containing 20 or 25 little cigars for use outside of this State.  A wholesaler who is a stamping distributor making sales of stamped packages of little cigars for use outside of this State may file a claim for credit for those sales with the Department on forms and in the manner provided by the Department. [35 ILCS 143/10-28(a)] A wholesaler must be a stamping distributor to make tax exempt sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State.  A wholesaler who is a stamping distributor making sales of packages of little cigars containing other than 20 or 25 little cigars for use outside of this State on which the tax has been or will be paid by another stamping distributor or was paid by the wholesaler may file a claim for credit for those sales with the Department on forms and in the manner provided by the Department. [35 ILCS 143/10-28(b)] ## Nearby sections - [86 Ill. Adm. Code 6600.660.5 Section 660.5 Nature and Rate of Tobacco Products Tax](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P6600_S660_5.md) - [86 Ill. Adm. Code 6600.660.10 Section 660.10 General Definitions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P6600_S660_10.md) - [86 Ill. Adm. 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Code 6600.660.65 Section 660.65 Seizure and Forfeiture](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P6600_S660_65.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P6600_S660_30. Check the current official text before relying on it. Not legal advice.