35 ILCS 135/4d: Sales of cigarettes to and by retailers.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Cigarette Use Tax Act.
In-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 7 of this Act may not sell original packages of cigarettes to retailers. A retailer who is licensed under Section 4g of the Cigarette Tax Act may sell only original packages of cigarettes obtained from licensed secondary distributors or licensed distributors other than in-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 7 of this Act.
Collected 2026-09-15T04:46:20Z. Source file · JSON