TOBACCO TAX-REMOTE SELLERS Senate SponsorsSen. Cristina Castro and Sara Feigenholtz 1/27/2026SenateAssigned to Revenue 35 ILCS 143/10-535 ILCS 143/10-1035 ILCS 143/10-24 new35 ILCS 143/10-2535 ILCS 143/10-3035 ILCS 143/10-3535 ILCS 143/10-3735 ILCS 143/10-3835 ILCS 143/10-4535 ILCS 143/10-50Amends 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, 2026, the tax under the Act is 36% 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, 2026 and continuing through December 31, 2028, 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, 2026. 1/28/2025SenateFiled with Secretary by Sen. Cristina Castro 1/28/2025SenateFirst Reading 1/28/2025SenateReferred to Assignments 8/13/2025SenateAdded as Co-Sponsor Sen. Sara Feigenholtz 1/27/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026