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Use taxes benefit Illinois residents by keeping businesses and jobs in Illinois. Use taxes prevent Illinois businesses from being at a competitive disadvantage and protect Illinois from the loss of revenue that would occur without these taxes.
Cigarette tax evasion is a national problem responsible for millions of dollars in lost state tax revenue. It is a form of theft. It places legitimate cigarette distributors, wholesalers, transporters, and retailers at a competitive disadvantage. Illinois residents suffer by bearing a greater burden to make up for these stolen revenues.