Illinois Senate Bill 2338

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 7 2025 - 25% progression
Action: 2025-02-07 - Referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]

Amends the Tobacco Products Act. Defines "electronic cigarette", "nicotine", and "tobacco products". Imposes a tax on any person engaged in business as a distributor of tobacco products at the rate of (i) 18% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State before July 1, 2012; (ii) 36% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State prior to July 1, 2025; and (iii) 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State beginning on July 1, 2025. Makes the changes made to the definition of "electronic cigarette" by this amendatory Act of the 104th General Assembly apply on and after June 30, 2025, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 104th General Assembly for such taxes paid during the period beginning June 30, 2025 and the effective date of this amendatory Act of the 104th General Assembly.

TOBACCO-ELECTRONIC CIGARETTE

Sen. Javier Cervantes [D]

Date	Chamber	Action
2025-02-07	Senate	Referred to Assignments
2025-02-07	Senate	First Reading
2025-02-07	Senate	Filed with Secretary by Sen. Javier L. Cervantes

Chapter	Article	Section	Citation Type	Statute Text
35	143	10-10	Amended Code	Citation Text
35	143	10-21	Amended Code	Citation Text
35	143	10-30	Amended Code	Citation Text
35	143	10-5	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2338&GAID=18&DocTypeID=SB&SessionID=114&GA=104
Text	https://www.ilga.gov/legislation/104/SB/10400SB2338.htm