Bill Text: IL SB1950 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that a licensed retailer or an agent or employee of a licensed retailer is guilty of a Class 4 felony for knowingly violating provisions concerning the sale of loose cigarettes (currently, any person who violates those provisions is guilty of a Class 4 felony).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2025-01-07 - Session Sine Die [SB1950 Detail]

Download: Illinois-2023-SB1950-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1950 Introduced 2/9/2023, by Sen. Robert F. Martwick SYNOPSIS AS INTRODUCED:
35 ILCS 130/18d
35 ILCS 135/25c
Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that a licensed retailer or an agent or employee of a licensed retailer is guilty of a Class 4 felony for knowingly violating provisions concerning the sale of loose cigarettes (currently, any person who violates those provisions is guilty of a Class 4 felony).
LRB103 00127 HLH 45131 b
A BILL FOR
SB1950 LRB103 00127 HLH 45131 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Cigarette Tax Act is amended by changing
Section 18d as follows:
(35 ILCS 130/18d)
Sec. 18d. Cigarette package sizes; sale of individual or
loose cigarettes prohibited. Cigarettes may only be sold in
packages of 20 or 25 cigarettes. The sale of individual or
loose cigarettes is prohibited. Any person who violates this
Section of the Act is liable to pay to the Department, for
deposit in the Tax Compliance and Administration Fund, a
penalty of $1,000 for the first violation and $3,000 for any
subsequent violation. Any person who violates this Section
before the effective date of this amendatory Act of the 103rd
General Assembly shall be guilty of a Class 4 felony. A
retailer licensed under this Act who knowingly violates this
Section on or after the effective date of this amendatory Act
of the 103rd General Assembly, or a licensed retailer's agent
or employee who knowingly violates this Section on or after
the effective date of this amendatory Act of the 103rd General
Assembly, commits a Class 4 felony. The Department may adopt
rules to administer the penalties under this Section.

SB1950 - 2 - LRB103 00127 HLH 45131 b
(Source: P.A. 100-940, eff. 8-17-18.)
Section 10. The Cigarette Use Tax Act is amended by
changing Section 25c as follows:
(35 ILCS 135/25c)
Sec. 25c. Cigarette package sizes; sale of individual or
loose cigarettes prohibited. Cigarettes may only be sold in
packages of 20 or 25 cigarettes. The sale of individual or
loose cigarettes is prohibited. Any person who violates this
Section is liable to pay to the Department, for deposit in the
Tax Compliance and Administration Fund, a penalty of $1,000
for the first violation and $3,000 for any subsequent
violation. Any person who violates this Section before the
effective date of this amendatory Act of the 103rd General
Assembly shall be guilty of a Class 4 felony. A retailer
licensed under this Act who knowingly violates this Section on
or after the effective date of this amendatory Act of the 103rd
General Assembly, or a licensed retailer's agent or employee
who knowingly violates this Section on or after the effective
date of this amendatory Act of the 103rd General Assembly,
commits a Class 4 felony. This Section shall not apply if the
violation in a particular case also constitutes a violation of
the Cigarette Tax Act.
(Source: P.A. 100-940, eff. 8-17-18.)