REVENUE-TECH
Do you support it?
Want to know if it passes?
We'll email you when SB 451 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on SB 451.
You're tracking SB 451
We'll email you the moment it moves.
SB 451 — REVENUE-TECH
Last action — Public Act . . . . . . . . . 96-0782
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
✓In Committee
-
✓Passed Senate
-
✓Passed House
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced February 06, 2009. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
-
Enacted
Current position in the legislative process.
-
1 sponsor
0 primary, 1 co-sponsors signed on.
-
Cleared a recorded vote
Passed 2 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Amends the Electricity Excise Tax Law. Makes a technical change in a Section concerning the short title.
Bill Text
What changed in the latest version
104 added · 104 removedPlain-language change summary
The latest version of SB 451 has replaced the previously engrossed version with an enrolled version, meaning it is now in its final form and ready for enactment. While the text itself does not show specific changes in wording or content based on the redline provided, this shift from "engrossed" to "enrolled" indicates that the bill has successfully passed all legislative stages and is set to become law. This is an important step as it means the provisions in the bill will soon take effect, impacting the relevant areas it addresses.
SB0451 EngrossedEnrolled LRB096 06559 RCE 16643 b AN ACT concerning revenue.
SB0451 EngrossedEnrolled - 2 - LRB096 06559 RCE 16643 b (d) cigarettes that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than (i) the owner of the trademark rights in the cigarette brand or (ii) a person that is directly or indirectly authorized by such owner;
"Prior Continuous Compliance Taxpayer" means any person who is licensed under this Act and who, having been a licensee for a continuous period of 5 years, is determined by the Department not to have been either delinquent or deficient in the payment of tax liability during that period or otherwise in SB0451 EngrossedEnrolled - 3 - LRB096 06559 RCE 16643 b violation of this Act.
(1) Any person engaged in the business of selling cigarettes in this State who brings or causes to be brought into this State from without this State any original packages of cigarettes, on which original packages there is no authorized evidence underneath a sealed transparent wrapper showing that the tax liability imposed by this Act has been paid or assumed by the out-of-State seller of such cigarettes, SB0451 EngrossedEnrolled - 4 - LRB096 06559 RCE 16643 b for sale or other disposition in the course of such business.
SB0451 EngrossedEnrolled - 5 - LRB096 06559 RCE 16643 b (1) who transfers to residents incarcerated in penal institutions or resident patients of a State-operated mental health facility ownership of cigarettes made, manufactured, or fabricated as part of a correctional industries program;
"Within this State" means within the exterior limits of the State of Illinois and includes all territory within these SB0451 EngrossedEnrolled - 6 - LRB096 06559 RCE 16643 b limits owned by or ceded to the United States of America.
No stamp or imprint may be affixed to, or made upon, any package of cigarettes unless that package complies with all SB0451 EngrossedEnrolled - 7 - LRB096 06559 RCE 16643 b requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
A another person, each licensed SB0451 EngrossedEnrolled - 8 - LRB096 06559 RCE 16643 b distributor or out-of-state manufacturer holding a permit shall apply a stamp to each pack of cigarettes imported, distributed, or sold whether or not such cigarettes are subject to State tax under Section 2 of this Act (35 ILCS 130/2) or any other provision of State law, provided that a distributor or out-of-state manufacturer may only apply a tax stamp to a pack of cigarettes purchased or obtained directly from a licensed distributor or an out-of-state manufacturer holding a permit.
Any licensed distributor person that ships or otherwise causes to be delivered unstamped original packages packs of cigarettes into, within, or from this State shall ensure that the invoice or equivalent documentation and the bill of lading or freight bill for the shipment identifies the true name and address of the consignor cosignor or seller, the true name and address of the consignee cosignee or purchaser, and the quantity by brand style of the cigarettes so transported, provided that this SB0451 EngrossedEnrolled - 9 - LRB096 06559 RCE 16643 b Section shall not be construed as to impose any requirement or liability upon any common or contract carrier.
Provided that such distributor has filed with the Department, and has received the Department's approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 80% of such distributor's average monthly tax liability to the SB0451 EngrossedEnrolled - 10 - LRB096 06559 RCE 16643 b Department under this Act during the preceding calendar year or $500,000, whichever is less.
Provided that such distributor has filed with the Department, and has received the Department's approval of, a bond, which is in addition to the bond required under Section 4 of this Act, payable to the Department in an amount equal to 150% of such distributor's average monthly tax liability to the Department under this Act during the preceding calendar year or SB0451 EngrossedEnrolled - 11 - LRB096 06559 RCE 16643 b $750,000, whichever is less, except that as to bonds filed on or after January 1, 1987, such additional bond shall be in an amount equal to 100% of such distributor's average monthly tax liability under this Act during the preceding calendar year or $750,000, whichever is less.
This exemption shall continue for each such taxpayer until such time as he may be determined by the Department to be delinquent in the filing of any returns, or is determined by the Department (either through the Department's issuance of a final assessment which has become final under the Act, or by the taxpayer's filing of a return which admits tax to be due that is not paid) to be delinquent SB0451 EngrossedEnrolled - 12 - LRB096 06559 RCE 16643 b or deficient in the paying of any tax under this Act, at which time that taxpayer shall become subject to the bond requirements of this Section and, as a condition of being allowed to continue to engage in the business licensed under this Act, shall be required to furnish bond to the Department in such form as provided in this Section.
The Department shall discharge any surety and shall release and return any bond or security deposited, assigned, pledged, SB0451 EngrossedEnrolled - 13 - LRB096 06559 RCE 16643 b or otherwise provided to it by a taxpayer under this Section within 30 days after:
The Department shall regulate the use of tax meters and may, to assure the proper collection of the taxes imposed by this Act, SB0451 EngrossedEnrolled - 14 - LRB096 06559 RCE 16643 b revoke or suspend the privilege, theretofore granted by the Department to any distributor, to imprint tax meter stamps upon original packages of cigarettes.
A distributor shall not affix, or cause to be affixed, any SB0451 EngrossedEnrolled - 15 - LRB096 06559 RCE 16643 b stamp or imprint to a package of cigarettes, as provided for in this Section, if the tobacco product manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers' Escrow Act, that made or sold the cigarettes has failed to become a participating manufacturer, as defined in subdivision (a)(1) of Section 15 of the Tobacco Product Manufacturers' Escrow Act, or has failed to create a qualified escrow fund for any cigarettes manufactured by the tobacco product manufacturer and sold in this State or otherwise failed to bring itself into compliance with subdivision (a)(2) of Section 15 of the Tobacco Product Manufacturers' Escrow Act.
(i) bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "For SB0451 EngrossedEnrolled - 16 - LRB096 06559 RCE 16643 b Export Only", "U.S.
Department of Health and Human Services the list or lists of the ingredients added to tobacco in the manufacture of the cigarettes required by the federal Cigarette Labeling SB0451 EngrossedEnrolled - 17 - LRB096 06559 RCE 16643 b and Advertising Act, 15 U.S.C.
5713, to the person importing the cigarettes into the United States allowing the SB0451 EngrossedEnrolled - 18 - LRB096 06559 RCE 16643 b person to import the cigarettes;
and (B) the provisions of Exhibit T of the Master SB0451 EngrossedEnrolled - 19 - LRB096 06559 RCE 16643 b Settlement Agreement entered in the case of People of the State of Illinois v.
SB0451 EngrossedEnrolled - 20 - LRB096 06559 RCE 16643 b (d) Unfair trade practices.
The Attorney General has concurrent power SB0451 EngrossedEnrolled - 21 - LRB096 06559 RCE 16643 b with the State's Attorney of any county to enforce this Section.
(A) cigarettes allowed to be imported or brought SB0451 EngrossedEnrolled - 22 - LRB096 06559 RCE 16643 b into the United States for personal use;
(b) The address of the location at which the applicant SB0451 EngrossedEnrolled - 23 - LRB096 06559 RCE 16643 b proposes to engage in business as a distributor of cigarettes in this State;
The following are ineligible to receive a distributor's SB0451 EngrossedEnrolled - 24 - LRB096 06559 RCE 16643 b license under this Act:
(b) had a license under this Act revoked within the past two years by the Department for willful misconduct relating to stolen or contraband SB0451 EngrossedEnrolled - 25 - LRB096 06559 RCE 16643 b cigarettes or has been convicted of a State or federal crime, punishable by imprisonment of one year or more, relating to stolen or contraband cigarettes;
(e) has been found by the Department, after notice and a hearing, to have willfully imported or caused to be imported into the United States for sale or distribution or manufactured for sale or distribution in the United States any cigarette SB0451 EngrossedEnrolled - 26 - LRB096 06559 RCE 16643 b that does not fully comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C.
A licensed distributor shall notify the Department of any change in the information contained on the application form, including any change in ownership and shall do so within 30 SB0451 EngrossedEnrolled - 27 - LRB096 06559 RCE 16643 b days after any such change.
(a) The Department may, in its discretion, upon application, issue permits authorizing the payment of the tax herein imposed by out-of-State cigarette manufacturers who are not required to be licensed as distributors of cigarettes in this State, but who elect to qualify under this Act as distributors of cigarettes in this State, and who, to the satisfaction of the Department, furnish adequate security to insure payment of the tax, provided that any such permit shall extend only to cigarettes which such permittee manufacturer places in original packages that are contained inside a sealed SB0451 EngrossedEnrolled - 28 - LRB096 06559 RCE 16643 b transparent wrapper.
The Department may promulgate SB0451 EngrossedEnrolled - 29 - LRB096 06559 RCE 16643 b rules to require that the permittee's return be accompanied by appropriate computer-generated magnetic media supporting schedule data in the format prescribed by the Department, unless, as provided by rule, the Department grants an exception upon petition of the permittee.
All permits issued by the Department under this Act shall SB0451 EngrossedEnrolled - 30 - LRB096 06559 RCE 16643 b be valid for not to exceed one year after issuance unless sooner revoked, canceled or suspended as in this Act provided.
and (3) a corporation, if any officer, manager, or director thereof, or any stockholder or stockholders owning in the aggregate more than 5% of the stock of the corporation, would not be eligible to receive a permit under this Act SB0451 EngrossedEnrolled - 31 - LRB096 06559 RCE 16643 b for any reason.
With respect to cigarettes that the permittee delivers or causes to be delivered in Illinois to Illinois licensed distributors or distributed to the public for promotional purposes, the permittee shall, by the 5th day of each month, file with the Department, a report covering cigarettes shipped or otherwise delivered in Illinois to licensed distributors or distributed to the public for promotional purposes during the preceding calendar month on a form to be prescribed and SB0451 EngrossedEnrolled - 32 - LRB096 06559 RCE 16643 b furnished by the Department and shall disclose such other information as the Department may lawfully require.
All permits issued by the Department under this Act shall be valid for a period not to exceed one year after issuance SB0451 EngrossedEnrolled - 33 - LRB096 06559 RCE 16643 b unless sooner revoked, canceled, or suspended as provided in this Act.
1-1-10.) SB0451 EngrossedEnrolled - 34 - LRB096 06559 RCE 16643 b (35 ILCS 130/9c) (from Ch.
Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads, or SB0451 EngrossedEnrolled - 35 - LRB096 06559 RCE 16643 b streets of this State more than 2,000 cigarettes that are not contained in original packages that are Illinois tax stamped shall obtain a permit from the Department authorizing that transporter to possess or acquire for transportation or transport the cigarettes, and he or she shall have the permit in the transporting vehicle during the period of transportation of the cigarettes.
"Transporter" means any person transporting into or within this SB0451 EngrossedEnrolled - 36 - LRB096 06559 RCE 16643 b State original packages of cigarettes which are not tax stamped as required by this Act, except:
Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this State more than 2000 cigarettes which are not contained in original packages that are Illinois tax stamped shall obtain SB0451 EngrossedEnrolled - 37 - LRB096 06559 RCE 16643 b a permit from the Department authorizing such transporter to possess or acquire for transportation or transport the cigarettes, and he shall have the permit in the transporting vehicle during the period of transportation of the cigarettes.
Any transporter who, with intent to defeat or evade or with intent to aid another to defeat or evade the tax imposed by this Act, at any given time, transports 40,000 or more cigarettes upon the highways, roads or streets of this State under conditions which violate any requirement of this Section SB0451 EngrossedEnrolled - 38 - LRB096 06559 RCE 16643 b shall be guilty of a Class 3 felony.
After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 18 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, at the time of their seizure by the Department, were contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with this Act, or whether such cigarette vending SB0451 EngrossedEnrolled - 39 - LRB096 06559 RCE 16643 b devices, at the time of their seizure by the Department, contained original packages of contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act.
If, as the result of such hearing, the Department shall determine that the original packages of cigarettes seized were at the time of seizure contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act, or that any cigarette vending device at the time of its seizure contained original packages of contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages as required by this Act, the Department shall enter an order declaring such original packages of cigarettes or such cigarette vending devices confiscated and forfeited to the State, and to be held by the Department for disposal by it SB0451 EngrossedEnrolled - 40 - LRB096 06559 RCE 16643 b as provided in Section 21 of this Act.
Show all 104 changed lines (64 more)
With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of cigarettes, and licensed distributors possessing original packages of cigarettes that bear a tax stamp of another state or taxing jurisdiction, anyone possessing contraband cigarettes contained in original packages is which are not tax stamped as required by this Act, or which are improperly tax stamped, shall be liable to pay, to the Department for deposit in the Tax Compliance and Administration Fund State Treasury, a penalty of $25 $15 for each such package of cigarettes in excess of 100 packages, unless reasonable cause can be SB0451 EngrossedEnrolled - 41 - LRB096 06559 RCE 16643 b established by the person upon whom the penalty is imposed.
Reasonable cause shall be determined in each situation in accordance with rules SB0451 EngrossedEnrolled - 42 - LRB096 06559 RCE 16643 b adopted by the Department.
Upon the execution of such search warrant, the peace officer, or officer or employee of the Department, executing such search warrant shall make due return thereof to the court issuing the same, together with an inventory of the SB0451 EngrossedEnrolled - 43 - LRB096 06559 RCE 16643 b property taken thereunder.
In case of a finding that the original packages seized were contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act, or that any vending device so seized contained at the time of its seizure original packages of contraband cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the SB0451 EngrossedEnrolled - 44 - LRB096 06559 RCE 16643 b provisions of this Act, judgment shall be entered confiscating and forfeiting the property to the State and ordering its delivery to the Department, and in addition thereto, the court shall have power to tax and assess the costs of the proceedings.
SB0451 EngrossedEnrolled - 45 - LRB096 06559 RCE 16643 b (b) Possession or sale of more than 100 but less than 251 packages of contraband cigarettes.
(f) Any person licensed as a distributor or transporter, as defined in Section 9c of this Act, who has in his or her possession or sells more than 100 original packages of SB0451 EngrossedEnrolled - 46 - LRB096 06559 RCE 16643 b contraband cigarettes is guilty of a Class 4 felony.
(i) notifies the Department and the licensed distributor from whom the cigarettes were obtained, orally and in writing, that he or she possesses contraband SB0451 EngrossedEnrolled - 47 - LRB096 06559 RCE 16643 b cigarettes obtained from a licensed distributor;
(b) Any distributor who sells an original package of cigarettes, not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original package in accordance with this Act, except when the sale is made under such circumstances that the tax imposed by this Act may not legally be levied because of the Constitution or laws of the SB0451 EngrossedEnrolled - 48 - LRB096 06559 RCE 16643 b United States, shall be guilty of a Class 3 felony.
The Cigarette Use Tax Act is amended by changing Sections 1, 3, 3-10, 4, 7, 24, 25, 25a, 25b, and 30 SB0451 EngrossedEnrolled - 49 - LRB096 06559 RCE 16643 b and by adding Section 4d as follows:
SB0451 EngrossedEnrolled - 50 - LRB096 06559 RCE 16643 b (b) cigarettes for which any required federal taxes have not been paid;
"Sale" means any transfer, exchange or barter in any manner SB0451 EngrossedEnrolled - 51 - LRB096 06559 RCE 16643 b or by any means whatsoever for a consideration, and includes and means all sales made by any person.
"Distributor" does not include any person who transfers SB0451 EngrossedEnrolled - 52 - LRB096 06559 RCE 16643 b cigarettes to a not-for-profit research institution that conducts tests concerning the health effects of tobacco products and who does not offer the cigarettes for resale.
In calculating the SB0451 EngrossedEnrolled - 53 - LRB096 06559 RCE 16643 b consecutive period of time described herein for qualification as a "prior continuous compliance taxpayer", a consecutive period of time of qualifying compliance immediately prior to the effective date of this amendatory Act of 1987 shall be credited to any licensee who became licensed on or before the effective date of this amendatory Act of 1987.
The tax hereby imposed shall be collected by a distributor maintaining a place of business in SB0451 EngrossedEnrolled - 54 - LRB096 06559 RCE 16643 b this State or a distributor authorized by the Department pursuant to Section 7 hereof to collect the tax, and the amount of the tax shall be added to the price of the cigarettes sold by such distributor.
No stamp or imprint may be affixed to, or made upon, any SB0451 EngrossedEnrolled - 55 - LRB096 06559 RCE 16643 b package of cigarettes unless that package complies with all requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
A licensed distributor may ship or SB0451 EngrossedEnrolled - 56 - LRB096 06559 RCE 16643 b otherwise cause to be delivered unstamped original packages of cigarettes in, into, or from this State.
Beginning on June 6, 2002 and through June 30, 2002, persons holding valid licenses as distributors may purchase cigarette tax stamps up to an amount equal to 115% of the distributor's average monthly SB0451 EngrossedEnrolled - 57 - LRB096 06559 RCE 16643 b cigarette tax stamp purchases over the 12 calendar months prior to June 6, 2002.
On and after December 1, 1985 and until July 1, 2003, the SB0451 EngrossedEnrolled - 58 - LRB096 06559 RCE 16643 b Department shall allow a distributor 30 days in which to make final payment of the amount to be paid for such stamps, by allowing the distributor to make payment for the stamps at the time of purchasing them with a draft which shall be in such form as the Department prescribes, and which shall be payable within 30 days thereafter, and beginning on January 1, 2003 and thereafter, the draft shall be payable by means of electronic funds transfer:
The distributor's failure to pay any such draft, when due, shall also make such distributor SB0451 EngrossedEnrolled - 59 - LRB096 06559 RCE 16643 b automatically liable to the Department for a penalty equal to 25% of the amount of such draft.
Any taxpayer who fails to pay an admitted or established liability under this Act may also be required to post bond or other acceptable security with the SB0451 EngrossedEnrolled - 60 - LRB096 06559 RCE 16643 b Department guaranteeing the payment of such admitted or established liability.
If the Department cannot make such final determination within 45 SB0451 EngrossedEnrolled - 61 - LRB096 06559 RCE 16643 b days after receiving the final tax return, within such period it shall so notify the taxpayer, stating its reasons therefor.
1% of the next $700,000 of tax, or any part thereof, paid hereunder by such distributor to SB0451 EngrossedEnrolled - 62 - LRB096 06559 RCE 16643 b the Department during any such year;
All taxes SB0451 EngrossedEnrolled - 63 - LRB096 06559 RCE 16643 b upon cigarettes under this Act are a direct tax upon the retail consumer and shall conclusively be presumed to be precollected for the purpose of convenience and facility only.
The Department shall adopt the design or designs of the tax stamps and shall procure the printing of such stamps in such amounts and denominations as it deems necessary to provide for SB0451 EngrossedEnrolled - 64 - LRB096 06559 RCE 16643 b the affixation of the proper amount of tax stamps to each original package of cigarettes.
A distributor shall not affix, or cause to be affixed, any stamp or imprint to a package of cigarettes, as provided for in this Section, if the tobacco product manufacturer, as defined in Section 10 of the Tobacco Product Manufacturers' Escrow Act, that made or sold the cigarettes has failed to become a participating manufacturer, as defined in subdivision (a)(1) SB0451 EngrossedEnrolled - 65 - LRB096 06559 RCE 16643 b of Section 15 of the Tobacco Product Manufacturers' Escrow Act, or has failed to create a qualified escrow fund for any cigarettes manufactured by the tobacco product manufacturer and sold in this State or otherwise failed to bring itself into compliance with subdivision (a)(2) of Section 15 of the Tobacco Product Manufacturers' Escrow Act.
(aa) all requirements imposed by or SB0451 EngrossedEnrolled - 66 - LRB096 06559 RCE 16643 b pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
SB0451 EngrossedEnrolled - 67 - LRB096 06559 RCE 16643 b (A) any statement, label, stamp, sticker, or notice described in subdivision (a)(1)(A)(i) of this Section;
Bureau of Alcohol, Tobacco and SB0451 EngrossedEnrolled - 68 - LRB096 06559 RCE 16643 b Firearms;
96-L13146), including a statement indicating whether the manufacturer is, or SB0451 EngrossedEnrolled - 69 - LRB096 06559 RCE 16643 b is not, a participating tobacco manufacturer within the meaning of Exhibit T.
In addition to any other penalties provided for in this Act, a A violation of subsection (a) or subsection (b) of this Section shall constitute an unlawful practice as provided in the Consumer Fraud and SB0451 EngrossedEnrolled - 70 - LRB096 06559 RCE 16643 b Deceptive Business Practices Act.
(2) For the purpose of enforcing this Section, the SB0451 EngrossedEnrolled - 71 - LRB096 06559 RCE 16643 b Director of Revenue and any agency to which the Director has delegated enforcement responsibility pursuant to subdivision (f)(1) may request information from any State or local agency and may share information with and request information from any federal agency and any agency of any other state or any local agency of any other state.
and (B) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise SB0451 EngrossedEnrolled - 72 - LRB096 06559 RCE 16643 b in accordance with the provisions of 19 U.S.C.
SB0451 EngrossedEnrolled - 73 - LRB096 06559 RCE 16643 b The annual license fee payable to the Department for each distributor's license shall be $250.
(2) a person who has been convicted of a felony under SB0451 EngrossedEnrolled - 74 - LRB096 06559 RCE 16643 b any Federal or State law, if the Department, after investigation and a hearing, if requested by the applicant, determines that such person has not been sufficiently rehabilitated to warrant the public trust;
(c) is a distributor who manufactures cigarettes, whether in this State or out of this State, and who is neither (i) a participating manufacturer as defined in SB0451 EngrossedEnrolled - 75 - LRB096 06559 RCE 16643 b subsection II(jj) of the "Master Settlement Agreement" as defined in Sections 10 of the Tobacco Products Manufacturers' Escrow Act and the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 (30 ILCS 168/10 and 30 ILCS 167/10);
Upon approval of such application and bond and payment of the required annual license fee, the Department shall issue a SB0451 EngrossedEnrolled - 76 - LRB096 06559 RCE 16643 b license to the applicant.
SB0451 EngrossedEnrolled - 77 - LRB096 06559 RCE 16643 b (Source:
(a) The Department may, in its discretion, upon application, issue permits authorizing the collection of the tax herein imposed by those out-of-State cigarette manufacturers who are not required to be licensed as distributors of cigarettes in this State, but who elect to qualify under this Act as distributors of cigarettes in this State, and who, to the satisfaction of the Department, furnish adequate security to insure collection and payment of the tax, provided that any such permit shall extend only to cigarettes SB0451 EngrossedEnrolled - 78 - LRB096 06559 RCE 16643 b which such permittee manufacturer places in original packages that are contained inside a sealed transparent wrapper, and provided that no such permit shall be issued under this Act to such a manufacturer who has obtained the permit provided for in Section 4b(a) of the Cigarette Tax Act.
(3) a corporation, if any officer, manager or director SB0451 EngrossedEnrolled - 79 - LRB096 06559 RCE 16643 b thereof, or any stockholder or stockholders owning in the aggregate more than 5% of the stock of such corporation, would not be eligible to receive a permit under this Act for any reason.
Such authority and permit may be suspended, canceled or SB0451 EngrossedEnrolled - 80 - LRB096 06559 RCE 16643 b revoked when, at any time, the Department considers that the security given is inadequate, or that such tax can more effectively be collected from the person using such cigarettes in this State or through distributors located in this State, or whenever the permittee violates any provision of this Act or any lawful rule or regulation issued by the Department pursuant to this Act or is determined to be ineligible for a distributor's permit under this Act as provided in this Section, or whenever the permittee shall notify the Department in writing of his desire to have the permit canceled.
(b) Out-of-state cigarette manufacturers who are not required to be licensed as distributors of cigarettes in this State and who do not elect to obtain approval under subsection (a) to pay the tax imposed by this Act, but who elect to qualify under this Act as distributors of cigarettes in this State for purposes of shipping and delivering unstamped original packages of cigarettes into this State to licensed distributors, shall obtain a permit from the Department, provided that no such permit shall be issued under this SB0451 EngrossedEnrolled - 81 - LRB096 06559 RCE 16643 b subsection to a manufacturer who has obtained the permit provided for in Section 4b(b) of the Cigarette Tax Act.
With respect to original packages of cigarettes such permittee delivers or causes to be delivered in Illinois and distributed to the public for promotional purposes without consideration, the permittee shall pay the tax imposed by this Act by remitting the amount thereof to the Department by the 5th day of each month covering cigarettes shipped or otherwise delivered in Illinois for those purposes during the preceding SB0451 EngrossedEnrolled - 82 - LRB096 06559 RCE 16643 b calendar month.
Each such report shall be accompanied by a copy of each invoice SB0451 EngrossedEnrolled - 83 - LRB096 06559 RCE 16643 b rendered by the permittee to any purchaser to whom the permittee delivered cigarettes of the type covered by the permit (or caused cigarettes of the type covered by the permit to be delivered) in Illinois during the period covered by such report.
Any duly authorized employee of the Department may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act, and may without a search warrant seize any original packages of contraband SB0451 EngrossedEnrolled - 84 - LRB096 06559 RCE 16643 b cigarettes not tax stamped or tax imprinted underneath the sealed transparent wrapper of such original packages in accordance with the provisions of this Act and any vending device in which such packages may be found, and such original packages or vending devices so seized shall be subject to confiscation and forfeiture as hereinafter provided.
In case neither the owner nor the SB0451 EngrossedEnrolled - 85 - LRB096 06559 RCE 16643 b person in possession of such property is known, the Department shall cause publication of the time and place of such hearing to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the county where such hearing is to be held.
In case neither the owner nor the person in possession of such property is known, the Department shall cause publication of such order to be made at least once in each week for 3 weeks successively in a newspaper of general circulation in the SB0451 EngrossedEnrolled - 86 - LRB096 06559 RCE 16643 b county where such hearing was held.
83-1428.) (35 ILCS 135/25b) SB0451 EngrossedEnrolled - 87 - LRB096 06559 RCE 16643 b Sec.
Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or SB0451 EngrossedEnrolled - 88 - LRB096 06559 RCE 16643 b transporter.
With the exception of licensed distributors or transporters, as defined in Section 9c of the SB0451 EngrossedEnrolled - 89 - LRB096 06559 RCE 16643 b Cigarette Tax Act, any person who has in his or her possession or sells, more than 1,000 original packages of contraband cigarettes is guilty of a Class 3 felony.
SB0451 EngrossedEnrolled - 90 - LRB096 06559 RCE 16643 b (h) Notwithstanding subsections (a) through (d) of this Section, a retailer unknowingly possessing contraband cigarettes obtained from a licensed distributor or knowingly possessing contraband cigarettes obtained from a licensed distributor is not subject to penalties under this Section if the retailer, within 48 hours after discovering that the cigarettes are contraband cigarettes, excluding Saturdays, Sundays, and holidays:
Any person other than a licensed distributor who sells, offers for sale, or has in his possession with intent to sell or offer for sale, 100 or fewer original packages, not tax SB0451 EngrossedEnrolled - 91 - LRB096 06559 RCE 16643 b stamped or tax imprinted underneath the sealed transparent wrapper of the original package in accordance with this Act, is guilty of a Class A misdemeanor for the first offense and a Class 4 felony for each subsequent offense.
"Cigarette", when used in this Act, means any roll for SB0451 EngrossedEnrolled - 92 - LRB096 06559 RCE 16643 b smoking made wholly or in part of tobacco irrespective of size or shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except whole leaf tobacco.
"Government-issued identification" means a State driver's SB0451 EngrossedEnrolled - 93 - LRB096 06559 RCE 16643 b license, State identification card, passport, a military identification or an official naturalization or immigration document, such as an alien registration recipient card (commonly known as a "green card") or an immigrant visa.
SB0451 EngrossedEnrolled - 94 - LRB096 06559 RCE 16643 b "Within this State" means within the exterior limits of the State of Illinois and includes all territory within these limits owned by or ceded to the United States of America.
Nothing in this Act prohibits a person licensed as a distributor under the Cigarette Tax Act or the Cigarette Use SB0451 EngrossedEnrolled - 95 - LRB096 06559 RCE 16643 b Tax Act from shipping or causing to be shipped any cigarettes to a registered retailer under the Retailers' Occupation Tax Act and the Cigarette Tax Act provided the cigarette tax or cigarette use tax has been paid.
(1) SB0451 EngrossedEnrolled - 96 - LRB096 06559 RCE 16643 b that the purchaser understands that signing another person's name to the certification is illegal;
(a) No person shall make a delivery sale of cigarettes to SB0451 EngrossedEnrolled - 97 - LRB096 06559 RCE 16643 b any individual who is under 18 years of the legal minimum age.
SB0451 EngrossedEnrolled - 98 - LRB096 06559 RCE 16643 b (2) informs, in writing, such prospective consumer that:
(5) receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer's name, or by a check or other SB0451 EngrossedEnrolled - 99 - LRB096 06559 RCE 16643 b written instrument in such consumer's name;
SB0451 EngrossedEnrolled - 100 - LRB096 06559 RCE 16643 b and (5) for any printed material delivered by electronic means, the statement appears at both the top and the bottom of the electronic mail message or both the top and the bottom of the Internet website homepage.
(a) Not later than the 15th day of each month, each person making a delivery sale during the previous calendar month shall SB0451 EngrossedEnrolled - 101 - LRB096 06559 RCE 16643 b file a report with the Department containing the following information:
(b) Each person engaged in business within this State who makes an out-of-state sale shall, for each individual sale, submit to the appropriate tax official of the state in which SB0451 EngrossedEnrolled - 102 - LRB096 06559 RCE 16643 b the consumer is located the information required in subsection (a).
(a) A person who violates subsection (a), (b), or (c) of SB0451 EngrossedEnrolled - 103 - LRB096 06559 RCE 16643 b Section 5 or Section 6, 7, 8, or 9 is guilty of a Class A misdemeanor.
The Department of SB0451 EngrossedEnrolled - 104 - LRB096 06559 RCE 16643 b Revenue shall give notice to the person of the time and place for the hearing and shall hold a hearing before it issues a final administrative decision.
Show all 104 changed rows (64 more)
Action History
-
Public Act . . . . . . . . . 96-0782
-
Effective Date August 28, 2009; Some Parts
-
Effective Date January 1, 2010; Generally
-
Governor Approved
-
Sent to the Governor
-
Passed Both Houses
-
Third Reading - Short Debate - Passed 118-000-000
-
Placed on Calendar Order of 3rd Reading - Short Debate
-
House Committee Amendment No. 1 Motion to Table Amendment - Prevailed by Voice Vote
-
House Committee Amendment No. 1 Motion to Table Recommends Be Adopted Rules Committee; 004-000-000
-
Held on Calendar Order of Second Reading - Short Debate
-
Recalled to Second Reading - Short Debate
-
Placed on Calendar Order of 3rd Reading - Short Debate
-
House Committee Amendment No. 1 Motion to Table Referred to Rules Committee
-
House Committee Amendment No. 1 Motion Filed to Table Rep. Barbara Flynn Currie
-
Held on Calendar Order of Second Reading - Short Debate
-
Second Reading - Short Debate
-
Placed on Calendar 2nd Reading - Short Debate
-
Do Pass as Amended / Short Debate Executive Committee; 007-004-000
-
House Committee Amendment No. 1 Adopted in Executive Committee; by Voice Vote
-
House Committee Amendment No. 1 Filed with Clerk by Executive Committee
-
Motion to Suspend Rule 25 - Prevailed by Voice Vote
-
Motion Filed to Suspend Rule 25 Executive Committee; Rep. Barbara Flynn Currie
-
Assigned to Executive Committee
-
Final Action Deadline Extended-9(b) May 31, 2009
-
Referred to Rules Committee
-
First Reading
-
Chief House Sponsor Rep. Barbara Flynn Currie
-
Placed on Calendar Order of First Reading
-
Arrived in House
-
Third Reading - Passed; 056-000-000
-
Placed on Calendar Order of 3rd Reading
-
Senate Floor Amendment No. 1 Adopted; Link
-
Recalled to Second Reading
-
Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 007-000-000
-
Senate Floor Amendment No. 1 Assignments Refers to Revenue
-
Senate Floor Amendment No. 1 Referred to Assignments
-
Senate Floor Amendment No. 1 Filed with Secretary by Sen. Terry Link
-
Chief Sponsor Changed to Sen. Terry Link
-
Rule 2-10 Third Reading Deadline Established As May 31, 2009
-
Rule 2-10 Committee Deadline Established As May 31, 2009
-
Placed on Calendar Order of 3rd Reading April 28, 2009
-
Second Reading
-
Rule 2-10 Third Reading Deadline Established As April 30, 2009
-
Placed on Calendar Order of 2nd Reading March 17, 2009
-
Do Pass Executive; 012-000-000
-
Assigned to Executive
-
Referred to Assignments
-
First Reading
-
Filed with Secretary by Sen. John J. Cullerton
Sponsors
- Terry Link · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 1 co-sponsors · 182 not signed on
Sponsors (0)
None.
Co-sponsors (1)
- Terry Link
Not signed on (182)
182 members have not signed on to this bill.
Show all 182 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 103 | 0 | 0 | 0 |
| Democrat | 11 | 0 | 0 | 0 |
| Republican | 4 | 0 | 0 | 0 |
| Total | 118 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (118)
| Member | Party | Vote |
|---|---|---|
| Graham | — | Yea |
| Nekritz | — | Yea |
| Leitch | — | Yea |
| Mathias | — | Yea |
| Davis, Monique | — | Yea |
| Reitz | — | Yea |
| Lyons | — | Yea |
| Dugan | — | Yea |
| Dunkin | — | Yea |
| Durkin | — | Yea |
| Eddy | — | Yea |
| Farnham | — | Yea |
| Jefferson | — | Yea |
| Kosel | — | Yea |
| Madigan | — | Yea |
| McCarthy | — | Yea |
| Mell | — | Yea |
| Moffitt | — | Yea |
| Mulligan | — | Yea |
| Bradley | — | Yea |
| McGuire | — | Yea |
| Myers | — | Yea |
| Brady | — | Yea |
| Osterman | — | Yea |
| Pihos | — | Yea |
| Senger | — | Yea |
| Sullivan | — | Yea |
| Sommer | — | Yea |
| Burke | — | Yea |
| Mitchell, Bill | — | Yea |
| Thapedi | — | Yea |
| Mitchell, Jerry | — | Yea |
| Gordon, Careen | — | Yea |
| Tryon | — | Yea |
| Gordon, Jehan | — | Yea |
| Turner | — | Yea |
| Verschoore | — | Yea |
| Washington | — | Yea |
| Yarbrough | — | Yea |
| Hannig | — | Yea |
| Harris | — | Yea |
| Zalewski | — | Yea |
| Watson | — | Yea |
| Hernandez | — | Yea |
| Howard | — | Yea |
| Cavaletto | — | Yea |
| Coladipietro | — | Yea |
| Cole | — | Yea |
| Colvin | — | Yea |
| Cross | — | Yea |
| Cultra | — | Yea |
| Flider | — | Yea |
| Flowers | — | Yea |
| Fortner | — | Yea |
| Franks | — | Yea |
| Fritchey | — | Yea |
| Froehlich | — | Yea |
| Golar | — | Yea |
| Hamos | — | Yea |
| Hatcher | — | Yea |
| Holbrook | — | Yea |
| Currie | — | Yea |
| D'Amico | — | Yea |
| Jackson | — | Yea |
| Jakobsson | — | Yea |
| Osmond | — | Yea |
| Phelps | — | Yea |
| Poe | — | Yea |
| Pritchard | — | Yea |
| Ramey | — | Yea |
| Reboletti | — | Yea |
| Reis | — | Yea |
| Riley | — | Yea |
| Ryg | — | Yea |
| Sacia | — | Yea |
| Saviano | — | Yea |
| Schmitz | — | Yea |
| Soto | — | Yea |
| Wait | — | Yea |
| Winters | — | Yea |
| Lang | — | Yea |
| Acevedo | — | Yea |
| Arroyo | — | Yea |
| Bassi | — | Yea |
| Beaubien | — | Yea |
| Beiser | — | Yea |
| Bellock | — | Yea |
| Berrios | — | Yea |
| Biggins | — | Yea |
| Mautino | — | Yea |
| Black | — | Yea |
| Boland | — | Yea |
| May | — | Yea |
| Bost | — | Yea |
| Brauer | — | Yea |
| Brosnahan | — | Yea |
| Burns | — | Yea |
| Mendoza | — | Yea |
| Connelly | — | Yea |
| McAsey | — | Yea |
| McAuliffe | — | Yea |
| Coulson | — | Yea |
| Chapa LaVia | — | Yea |
| Anthony DeLuca | Democrat | Yea |
| Fred Crespo | Democrat | Yea |
| Jay Hoffman | Democrat | Yea |
| La Shawn K. Ford | Democrat | Yea |
| Lakesia Collins | Democrat | Yea |
| Mark L. Walker | Democrat | Yea |
| Nicholas K. Smith | Democrat | Yea |
| Patrick J. Joyce | Democrat | Yea |
| Robert "Bob" Rita | Democrat | Yea |
| Sara Feigenholtz | Democrat | Yea |
| William "Will" Davis | Democrat | Yea |
| Brad Stephens | Republican | Yea |
| Chapin Rose | Republican | Yea |
| Chris Miller | Republican | Yea |
| Jil Tracy | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 46 | 0 | 0 | 3 |
| Democrat | 9 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 56 | 0 | 0 | 3 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (59)
| Member | Party | Vote |
|---|---|---|
| Hendon | — | Yea |
| Kotowski | — | Yea |
| Lauzen | — | Yea |
| Demuzio | — | Yea |
| Jacobs | — | Yea |
| Link | — | Yea |
| Luechtefeld | — | Not Voting |
| McCarter | — | Yea |
| Munoz | — | Yea |
| Jones, J. | — | Yea |
| Meeks | — | Yea |
| Brady | — | Yea |
| Sullivan | — | Yea |
| Noland | — | Yea |
| Radogno | — | Yea |
| Schoenberg | — | Yea |
| Silverstein | — | Yea |
| Steans | — | Yea |
| Trotter | — | Yea |
| Viverito | — | Yea |
| Cullerton | — | Yea |
| Wilhelmi | — | Yea |
| Clayborne | — | Yea |
| Cronin | — | Yea |
| Crotty | — | Yea |
| Dahl | — | Yea |
| DeLeo | — | Yea |
| Dillard | — | Yea |
| Duffy | — | Yea |
| Forby | — | Yea |
| Frerichs | — | Yea |
| Garrett | — | Yea |
| Haine | — | Yea |
| Hultgren | — | Yea |
| Hutchinson | — | Not Voting |
| Pankau | — | Yea |
| Raoul | — | Yea |
| Righter | — | Yea |
| Risinger | — | Yea |
| Rutherford | — | Yea |
| Sandoval | — | Yea |
| Maloney | — | Yea |
| Althoff | — | Yea |
| Martinez | — | Yea |
| Bivins | — | Not Voting |
| Bomke | — | Yea |
| Bond | — | Yea |
| Burzynski | — | Yea |
| Millner | — | Yea |
| David Koehler | Democrat | Yea |
| Don Harmon | Democrat | Yea |
| Emil Jones, III | Democrat | Yea |
| Eva-Dina Delgado | Democrat | Yea |
| Kimberly A. Lightford | Democrat | Yea |
| Lakesia Collins | Democrat | Yea |
| Laura M. Murphy | Democrat | Yea |
| Linda Holmes | Democrat | Yea |
| Mattie Hunter | Democrat | Yea |
| Dave Syverson | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 451 do?
- Amends the Electricity Excise Tax Law. Makes a technical change in a Section concerning the short title.
- Who sponsors SB 451?
- SB 451 is sponsored by Terry Link.
- What is the current status of SB 451?
- This bill has been enacted into law. Introduced February 06, 2009. Enacted.
- Where can I track SB 451?
- Track SB 451 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 451
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of SB 451
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →