Who is responsible for paying Illinois Cigarette Use Tax?

Who is responsible for paying Illinois Cigarette Use Tax?

If you are an Illinois resident who purchases cigarettes from someone not licensed by Illinois, you are liable for Illinois Cigarette Use Tax.  Within 30 days from the date of your purchase, you must complete Form RC-44, Cigarette Use Tax Return, and pay the tax directly to us.  Mail order and Internet purchases are also subject to Illinois Cigarette Use Tax.

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