{"data":{"id":"us-il/35-ilcs-143-10-24","jurisdiction":"us-il","citation":"35 ILCS 143/10-24","heading":"Remote retail seller's license.","body":"Beginning on January 1, 2027, it is unlawful for any person who meets the threshold established in subsection (a-5) of Section 10-10 to engage in business as a remote retail seller within the meaning of this Act without first having obtained a license to do so from the Department. Application for that license shall be made to the Department, by electronic means, in a form prescribed by the Department. Each applicant for a license shall furnish to the Department, in an electronic format established by the Department, the following information:\n(1) the name and address of the applicant;\n(2) the address of the location at which the applicant proposes to engage in business as a remote retail seller outside this State; and\n(3) such other additional information as the Department may lawfully require by rule.\nBeginning on January 1, 2027, in addition to obtaining a license to engage in business as a remote retail seller in this State, no remote retail seller who meets the threshold established in subsection (a-5) of Section 10-10 may engage in business as a remote retail seller within the meaning of this Act without registering under the Retailers' Occupation Tax Act pursuant to Section 2a of that Act.\nA separate annual license shall be obtained for each place of business at which a person who is required to procure a remote retail seller's license under this Section proposes to engage in business as a remote retail seller under this Act. All licenses issued by the Department under this Section shall be valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended as provided in this Act. All licenses must be renewed on an annual basis. An application submitted by a remote retail seller shall include an acknowledgement consenting to the jurisdiction of the Department and the courts of this State concerning the enforcement of this Act and any related laws, rules, and regulations, including authorizing the Department of Revenue to conduct inspections and audits for the purpose of ensuring compliance with this Act and to issue penalties for violations of this Act.\nEach remote retail seller must perform age verification through an independent, third-party age verification service that compares information available from a commercially available database, or aggregate of databases, that are regularly used by government agencies and businesses for the purpose of age and identity verification to the personal information entered by the individual during the ordering process that establishes that the individual is of age.\nThe following are ineligible to receive a remote retail seller's license under this Act:\n(1) a person who has been convicted of a felony under any federal or State law for smuggling cigarettes or tobacco products or tobacco tax evasion, if the Department, after investigation and a hearing if requested by the applicant, determines that such person has not been sufficiently rehabilitated to warrant the public trust;\n(2) a corporation, if any officer, manager or director thereof, or any stockholder or stockholders owning in the aggregate more than 5% of the stock of such corporation, would not be eligible to receive a license under this Act for any reason; or\n(3) any person who is in default to the State of Illinois for moneys due under this Act or any other tax Act administered by the Department.\nThe Department, upon receipt of an application, in proper form, from a person who is eligible to receive a remote retail seller's license under this Act, shall issue to such applicant a license in form as prescribed by the Department, which license shall permit the applicant to which it is issued to engage in business as a remote retail seller under this Act at the place shown in the remote retail seller's application. No license issued under this Section is transferable or assignable. A person who obtains a license as a remote retail seller who ceases to do business as specified in the license, or who never commenced business, or whose license is suspended or revoked, shall immediately surrender the license to the Department.\nThe Department may, in its discretion, upon application, authorize the payment of the tax imposed under Section 10-10 by any remote retail seller not otherwise subject to the tax imposed under this Act who, to the satisfaction of the Department, furnishes adequate security to ensure payment of the tax. The remote retail seller shall be issued, without charge, a license to remit the tax. When so authorized, it shall be the duty of the remote retail seller to remit the tax imposed upon the actual cost or actual cost list price of the cigars, pipe tobacco, or alternative nicotine products sold or otherwise disposed of to consumers located in this State, in the same manner and subject to the same requirements as any other remote retail seller required to be licensed under this Act.\nAny person aggrieved by any decision of the Department under this Section may, within 30 days after notice of the decision, protest and request a hearing. Upon receiving a request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to that person. In the absence of a protest and request for a hearing within 30 days, the Department's decision shall become final without any further determination being made or notice given.","path":["CHAPTER 35 REVENUE","Tobacco Products Tax Act of 1995."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=588\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"1b5bb657f03e8cd209a47ca905a03d90ce0c9d56961e80fa3493e95983fe2d5c","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-143-10-22","next":"us-il/35-ilcs-143-10-25"},"notice":"GroundRules: Original legal text. Not legal advice."}