Do I owe Illinois Cigarette Use Tax on cigarettes purchased via the Internet or mail order?

Do I owe Illinois Cigarette Use Tax on cigarettes purchased via the Internet or mail order?

Yes.  All cigarettes used in Illinois must have an Illinois cigarette tax stamp affixed to the bottom of the cigarette package.

Note:  In addition to Illinois Cigarette Use Tax, Illinois Use Tax is also owed when you make purchases from retailers (catalogs, mail order, Internet transactions, etc.) not registered with Illinois.  Form ST-44, Illinois Use Tax Return, must be completed to report and pay Use Tax.  Save your cigarette purchase receipt.  Form ST-44 allows a credit for sales tax properly due and paid to another state.

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