Vapor Taxes - IL
CHICAGO: Restriction on ELiquid with Nicotine: does not include pure Tobacco Flavors or Zero Nic product. There are no restrictions on ELiquids without Nicotine. Orders containing flavored nicotine (other than tobacco or flavorless) eliquid with a ship-to zip code in Chicago, will not be shipped until the product is removed. Read More about Chicago Restrictions further below. (Does not apply to any other product)
Illinois - Excise Tax:
Subject to Tax
- State-wide excise tax on E-liquid with or without Nicotine.
- Personal Vaporizers (e-cigs) with or without Eliquid
- Components or parts can can be used to build the device.
Not subject to Tax
- Any product that can be sold by another retail store for use as another product is not taxable (example a battery that can be used in an ecig but also can be used in a flashlight, is not taxable)
- Components or parts not used to build a device
- Accessories (like lanyards, chargers, etc)
Summary: The nicotine products tax imposed in Illinois applies to any product that contains eliquid (whether or not it contains nicotine) that is intended for human consumption. The state also taxes E-Cig devices (and components when that can be used to build a device.)
CHICAGO: We do not ship eliquid with nicotine to Chicago Zip Codes. Chicago assesses a $1.50 per unit tax on any vaping product containing nicotine (bottled e-liquid or prefilled devices) and a separate $1.20 per milliliter tax on the liquid itself. (Chicago vapers have to also pay the $0.20 per mL Cook County tax.)
If you purchase shortfills and SynthNic for shipping to Chicago: Chicago and Cook County will assess a excise tax of $19.70 per bottle on top of Illinois excise tax for the SynthNic bottles.
The city tax applies only to Chicago and not any other address outside of Chicago that you may have.
RESTRICTIONS: 4-64-355 CHICAGO ban of Flavored Nicotine ELiquid. "Flavored liquid nicotine product" means any liquid nicotine product that contains a constituent that imparts a characterizing flavor. As used in this definition, the term "characterizing flavor" means a distinguishable taste or aroma, imparted either prior to or during consumption of a liquid nicotine product, including but not limited to tastes or aromas of menthol, mint, wintergreen, chocolate, vanilla, honey, cocoa, any candy, any dessert, any alcoholic beverage, any fruit, any herb, or any spice, but shall not include the taste or aroma of tobacco.
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Taxable Products Definitions
"Electronic cigarette" means:
(1) any device that employs a battery or other mechanism to heat a solution or substance to produce a vapor or aerosol intended for inhalation;
(2) any cartridge or container of a solution or substance intended to be used with or in the device or to refill the device; or
( 3) any solution or substance, whether or not it contains nicotine, intended for use in the device.
"Electronic cigarette" includes, but is not limited to, any electronic nicotine delivery system, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or similar product or device, and any component or part that can be used to build the product or device. ( 35 ILCS 143/10‐5)
Taxable Products‐Tax Dept Guidance
What "electronic cigarettes" are subject to the Tobacco Products Tax?"
Essentially, the device, juice, and cartridges or pods are all taxable.
I sell batteries, coils, and cotton that are used in vape devices. Are these items taxable under the Tobacco Products Tax Act?
If items sold by a vape shop to consumers are generally available from other retailers and can be used for purposes other than for use in a device, the items would not be taxable under the Tobacco Products Tax Act.
For example, if the same cotton product sold at a vape store is sold by a drug store for general use, it would not be taxable under the Act. If the same batteries
or coils you sell at a vape store can be purchased from a hardware store for general use and other application, they are not taxable under the Act.
However, if the packaging or product description states the items are for use in a vape device, or the products are designed, produced and marketed by the manufacturer for use in a specific device and cannot be used in other products or for other purposes, they are taxable under the Act.