410 ILCS 130/200: Tax imposed.

(a) Beginning on January 1, 2014 and through June 30, 2026, a tax is imposed upon the privilege of cultivating medical cannabis at a rate of 7% of the sales price per ounce. Beginning July 1, 2026, a tax is imposed on the privilege of cultivating medical cannabis at the rate of 7% of the gross receipts from the first sale of medical cannabis by a cultivator. The sale of any product that contains any amount of medical cannabis or any derivative thereof is subject to the tax under this Section on the full selling price of the product. The Department may determine the selling price of the medical cannabis when the seller and purchaser are affiliated persons or when the sale and purchase of medical cannabis is not an arm's length transaction and a value is not established for the medical cannabis. The value determined by the Department shall be commensurate with the actual price received for products of like quality, character, and use in the area. If there are no sales of medical cannabis of like quality, character, and use in the area, then the Department shall establish a reasonable value based on sales of products of like quality, character, and use in the other areas of the State, taking into consideration any other relevant factors. The proceeds from this tax shall be deposited into the Compassionate Use of Medical Cannabis Fund created under the Compassionate Use of Medical Cannabis Program Act. This tax shall be paid by a cultivation center and is not the responsibility of a dispensing organization or a qualifying patient.

(b) The tax imposed under this Act shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof.