Returns and Reports Required: When Filed

Section 440 TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 440 CIGARETTE TAX ACT SECTION 440.100 RETURNS AND REPORTS REQUIRED: WHEN FILED Section 440.100  Returns and Reports Required:  When Filed a)         Filing by Non-manufacturers 1) Every distributor who is required to procure a license under the Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparent wrapper, shall, on or before the 15 th day of each calendar month, file a return with the Department, showing : A) the quantity of cigarettes manufactured during the preceding calendar month; B) the quantity of cigarettes brought into this State or caused to be brought into this State from outside this State during the preceding calendar month without authorized evidence on the original packages of cigarettes underneath the sealed transparent wrapper that the tax liability imposed by the Act has been assumed by the out-of-State seller of such cigarettes; C) the quantity of cigarettes purchased tax-paid during the preceding calendar month either within or outside this State; D) the quantity of cigarettes sold by manufacturer representatives on behalf of the distributor; E) the quantity of cigarettes sold to manufacturer representatives; and F) the quantity of cigarettes sold or otherwise disposed of during the preceding calendar month. 2)         The return shall be filed on forms furnished and prescribed by the Department and shall contain such other information the Department may reasonably require.  Information that the Department may reasonably require includes information related to the uniform regulation and taxation of cigarettes.  All returns and supporting schedules required to be filed and all payments required to be made under Section 9 of the Act shall be by electronic means in the form prescribed by the Department. [35 ILCS 130/9] 3) Every secondary distributor who is required to procure a license under the Act shall, on or before the 15 th day of each calendar month, file a report with the Department, showing the quantity of cigarettes purchased during the preceding calendar month either within or outside this State, and the quantity of cigarettes sold to retailers or otherwise disposed of during the preceding calendar month.  Such reports shall be filed electronically in such form prescribed by the Department and shall contain such other information as the Department may reasonably require.  Information that the Department may reasonably require includes information related to the uniform regulation and taxation of cigarettes. [35 ILCS 130/9e] 4)         Computer generated returns and schedules or returns and schedules filed on forms that have not been approved by the Department are considered unprocessable and may subject the filer to penalties and interest for failure to file a proper return. b)         Filing by Manufacturers 1) Illinois manufacturers of cigarettes in original packages which are contained inside a sealed transparent wrapper shall file a return by the 5 th day of each month covering the preceding calendar month.  Each return shall show : A) the quantity of cigarettes manufactured during the period covered by the return; B) the quantity of cigarettes sold or otherwise disposed of during the period covered by the return; and C) such other information the Department may lawfully require.  Information that the Department may lawfully require includes information related to the uniform regulation and taxation of cigarettes. All returns and supporting schedules required to be filed and all payments required to be made under Section 9 of the Act shall be by electronic means in the form prescribed by the Department. [35 ILCS 130/9] 2)         Each out-of-State manufacturer, who is granted a permit by the Department under Section 4b(a) of the Act, shall file a return and shall disclose such information as the Department may lawfully require.  Information the Department may lawfully require includes information related to the uniform regulation and taxation of cigarettes.  All returns and supporting schedules required to be filed and all payments required to be made under Section 4b(a) of the Act shall be by electronic means in the form prescribed by the Department. [35 ILCS 130/4b(a)]  The return shall be filed by the 5 th day of the month and shall cover the preceding calendar month. 3)         Each out-of-State manufacturer, who is granted a permit by the Department under Section 4b(b) of the Act, shall file a report covering cigarettes shipped or otherwise delivered in Illinois to licensed distributors or distributed to the public for promotional purposes on a form to be prescribed and furnished by the Department and shall disclose such other information as the Department may lawfully require.  Information the Department may lawfully require includes information related to the uniform regulation and taxation of cigarettes.  All reports and supporting schedules required to be filed under Section 4b(b) of the Act shall be filed electronically in the form prescribed by the Department. [35 ILCS 130/4b(b)]  The return shall be filed by the 5 th day of the month and shall cover the preceding calendar month. 4) Every manufacturer with authority to maintain manufacturer representatives as defined by Section 4f of the Act shall, on or before the 15th day of each calendar month, file a report with the Department, showing the quantity of cigarettes purchased from licensed distributors during the preceding calendar month, either within or outside this State, and the quantity of cigarettes sold to retailers or otherwise disposed of during the preceding calendar month. Such reports shall be filed in the form prescribed by the Department and shall contain such other information as the Department may reasonably require. Information that the Department may reasonably require includes information related to the uniform regulation and taxation of cigarettes. The report and supporting schedules shall be filed electronically in the form prescribed by the Department. [35 ILCS 130/9f] 5)         Computer generated returns and schedules or returns and schedules filed on forms that have not been approved by the Department are considered unprocessable and may subject the filer to penalties and interest for failure to file a proper return.