Illinois HB 5182: TOBACCO TAX-REMOTE SELLERS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5182

Introduced 2/10/2026, by Rep. Robert "Bob" Rita 

SYNOPSIS AS INTRODUCED:

35 ILCS 143/10-5

35 ILCS 143/10-10

35 ILCS 143/10-24 new

35 ILCS 143/10-25

35 ILCS 143/10-30

35 ILCS 143/10-35

35 ILCS 143/10-37

35 ILCS 143/10-38

35 ILCS 143/10-45

35 ILCS 143/10-50

 Amends the Tobacco Products Tax Act of 1995. Provides that remote retail sellers that meet certain sales criteria are required to collect and remit the tax under the Act. Provides that, beginning on January 1, 2027, the tax under the Act is 45% of (i) the actual cost paid by a distributor or remote retail seller for the stock keeping unit or (ii) if documentation of the actual cost is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by the distributor or remote retail seller for the stock keeping unit. Provides that, beginning January 1, 2027 and continuing through December 31, 2029, the tax per cigar sold or otherwise disposed of in the State, other than a little cigar, shall not exceed $0.75 per cigar. Effective January 1, 2027.

LRB104 18670 HLH 32113 b

A BILL FOR

HB5182LRB104 18670 HLH 32113 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Tobacco Products Tax Act of 1995 is amended 

5by changing Sections 10-5, 10-10, 10-25, 10-30, 10-35, 10-37, 

610-38, 10-45, and 10-50 and by adding Section 10-24 as 

7follows:

8 (35 ILCS 143/10-5)

9 Sec. 10-5. Definitions. For purposes of this Act:

10 "Actual cost" means the actual price paid for each 

11individual SKU by a distributor or a remote retail seller 

12before any stated discounts or re