Illinois tobacco and nicotine bills

What it would do: Beginning January 1, 2027, counties and municipalities may not permit sales of nicotine-containing products within 500 feet of schools or day care centers, unless the retailer existed before that date or the municipality had adopted prior regulations.

What it would do: Amends tobacco escrow enforcement to allow the Attorney General to send a 10-day cure notice for information submission failures, after which the Director of Revenue shall revoke the distributor's license. Also allows tobacco manufacturers to irrevocably assign escrow funds to the State for Medicaid reimbursement.

What it would do: Beginning January 1, 2027, requires remote retail sellers meeting $100,000 gross receipts or 200 transactions thresholds to collect and remit tobacco tax at 45% of actual cost or actual cost list price, and caps cigar tax at $0.75 per cigar through December 31, 2029.

What it would do: Beginning January 1, 2027, imposes tobacco tax on remote retail sellers meeting $100,000 annual gross receipts threshold and requires them to obtain licenses, register under Retailers' Occupation Tax Act, perform age verification, and file monthly returns reporting actual cost or actual cost list prices.

What it would do: Prohibits counties and municipalities from permitting new retail tobacco stores to open within 100 feet of a school after the Act's effective date, but does not require closure of existing establishments.

What it would do: Creates the Flavored Tobacco Ban Act, prohibiting distributors, secondary distributors, retailers, and their agents or employees from selling, offering for sale, or possessing with intent to sell flavored tobacco products, flavored alternative nicotine products, or flavored solutions for electronic cigarettes, effective June 1, 2026.

What it would do: Amends the Illinois Municipal Code to allow home rule municipalities to impose taxes based on the number of units of cigarettes or other tobacco products if they imposed such a tax before July 1, 1993, rather than prohibiting all such taxes imposed after that date.

What it would do: Amends the Preventing Youth Vaping Act to exempt electronic cigarettes first sold before August 8, 2016 with pending premarket applications submitted by September 9, 2020 from adulteration prohibitions. Requires distributors and retailers to obtain manufacturer certifications that electronic cigarettes are not adulterated and limits their liability for false certifications.

What it would do: Beginning July 1, 2026, directs 2% of cigarette tax, cigarette use tax, and little cigar tax revenues to the University of Illinois Cancer Center Fund for cancer research, patient care, and operating expenses.

What it would do: Prohibits the sale or consumption of nitrous oxide on premises of businesses whose gross revenues exceed 50% from alcoholic liquor, tobacco products, electronic cigarettes, or alternative nicotine products, making violations a Class 3 felony, while exempting food items containing nitrous oxide.

What it would do: Requires every municipality and county to regulate retail sales of nicotine-containing products within 1,000 feet of schools and day care centers by January 1, 2027, or the Department of Revenue will prohibit such licenses, except for existing establishments unless the school principal or day care owner objects in writing.

What it would do: Beginning July 1, 2026, requires remote retail sellers of tobacco products to obtain a license from the Department of Revenue and imposes a 45% tax on the wholesale price of tobacco products they sell to Illinois retailers or consumers.

What it would do: Requires certificates of registration to be issued and displayed in the manner and form determined by the Department of Revenue. Requires certain returns, supporting schedules, and payments under cigarette and tobacco tax acts to be filed and made by electronic means, effective January 1, 2026.

What it would do: Requires electronic cigarette manufacturers to register products with the Department of Revenue and submit an affidavit before selling in Illinois. Makes manufacturers who violate these requirements guilty of a Class A misdemeanor and authorizes state and local enforcement agencies to seize non-compliant products.

What it would do: Amends the Tobacco Products Tax Act to increase the tax rate on tobacco products from 36% to 45% of wholesale price beginning July 1, 2025, and reduces the annual retailer license fee from $150 to $75.

What it would do: Prohibits sale of flavored e-cigarettes in Illinois, imposes $2.98 per unit tax on nicotine e-cigarettes beginning January 1, 2026, establishes a Youth Protection and Nicotine Accountability Fund, requires schools to teach nicotine prevention curricula, and creates a Nicotine Exposure Reporting Database.

What it would do: Allows counties to adopt ordinances regulating retail tobacco store locations near vulnerable areas like schools, day care centers, and hospitals in unincorporated areas, but prohibits counties from adopting ordinances that effectively ban retail tobacco stores in unincorporated areas.

What it would do: Prohibits persons under 21 years of age from possessing tobacco products, electronic cigarettes, or alternative nicotine products. Violations are petty offenses with fines of $200 for the first offense in a 24-month period, $400 for the second, $600 for the third, and $800 for the fourth or subsequent offense.

What it would do: Allows municipalities with over 1,000,000 residents to issue tobacco licenses within 100 feet of private elementary schools in a specified Chicago area if sales occur only after school hours until 2 a.m. Prohibits home rule municipalities from regulating this inconsistently.