Tobacco Tax

Due to the current COVID-19 pandemic, there may be a delay in processing Cigarette Tax Stamp orders. Please contact our office at (312) 603-6502 if you have specific questions regarding this.

Cigarette and Other Tobacco and Vapor Products

Ordinance providing for the imposition of a tax on the retail sale of cigarettes, other tobacco products and consumable vapor products within Cook County. The tax imposed upon consumable vapor products is effective May 1, 2016.

Cigarette Tax Forms

The Cigarette Tax Return 2707

A self pay form is provided for the purpose of paying the Cook County Cigarette Tax on purchases of cigarettes made over the internet, by mail, by phone, or make outside Cook County, where no Cook County Cigarette Tax has been paid. When remitting your tax filings, please use the tax return issued by Department of Revenue. Do not submit a self-printed copy of the tax return form as it will be deemed incomplete and incorrect. Penalties and fees will be applied to any incomplete, incorrect or late tax return remitted.

2016 Retail Tobacco Dealer Floor Tax

For information on the 2016 Retail Tobacco Dealer Floor Tax including the Retail Tobacco Dealer Floor Tax Return due by November 20, 2016, please click “2016 Retail Tobacco Dealer Floor Tax” found under the Downloads tab.

For questions regarding the 2016 Retail Tobacco Dealer Floor Tax, please download the FAQ 2016 Retail Tobacco Dealer Floor Tax pdf from the file downloads.

Cook County Cigarette Tax Stamp Purchase Order Form

This form must to be completed by the Wholesale Tobacco Dealer in order to purchase Cook County tax stamps.

Cook County Cigarette Tax Stamp Refund Claim Form

Must to be completed and remitted to the Cook County Department of Revenue to request a refund for any unused tax stamps, tax stamps affixed to packages of cigarettes returned to a manufacturer, or for the replacement of tax stamps.

Cook County Audit and Investigation Referral Form

Provided for the purpose of identifying businesses that are operating in violation of any County Home Rule Tax (i.e. Amusement Tax, Gas Tax (Diesel Fuel and Gasoline), Alcoholic Beverages Tax (Liquor), Sales of New Motor Vehicle Tax, Parking Lot and Garage Operations Tax, Tobacco Tax and Use Tax on titled property).

Tobacco Tax Ordinance Pamphlet

Contains information regarding the Tobacco Tax Ordinance. This pamphlet does not act as a substitute for the actual ordinance provided on the Cook County website.

Other Tobacco Products (OTP) Forms

Reference the Sample tax return for the registration of Other Tobacco Products (OTP).

Wholesale Tobacco Dealer and Retail Tobacco Manufacturer Notice Letter

Details the process and requirements for wholesalers involved in the sale of Cigarettes and OTP.  

Home Rule Tax Registration Application  

Should be completed in full and submit a signed copy to the Department of Revenue via the mailing or email address provided on the form in order to become a registered Wholesale Tobacco Dealer, Consumable Vapor Product Wholesaler, or Retail Cigarette Manufacturer. (See the Department of Revenue home page to download the application).

Schedule A

Tobacco Wholesale sales to Wholesale Tobacco Dealers Registered with the Cook County Department of Revenue.

Schedule B

Tobacco Wholesale Summary Schedule of Other Tobacco Products Sold and Delivered Outside Cook County.   

Registered Wholesale Tobacco Dealers

 

Retail Cigarette Manufacturer (Roll Your Own) Forms

Schedule A

Retail Manufacturer Schedule to support sales of packs other than those containing 20 or 25 cigarettes reported on the Department of Revenue issued Retail Manufacturer CigaretteTax Return.  

ACH Payment Process for Wholesale Tobacco Dealers

Effective August 1, 2012, the Cook County Department of Revenue will be transitioning to a new financial institution. All ACH payments for cigarette stamp orders will be processed through JP Morgan Chase. Payments will no longer be accepted through MB Financial. If payments are remitted to MB Financial after August 1, 2012, your transaction may be denied causing a delay in the processing of your cigarette stamp order. ACH Payment Process for Cigarette Tax Stamp Payments.This notification letter details the ACH process and requirements for Wholesale Tobacco Dealers that purchase cigarette stamps.Wholesale Tobacco Dealer Cigarette Tax Stamp ACH Payment Application. This form authorizes the Cook County Department of Revenue to electronically debit or deduct payments for Cigarette Tax Stamp Purchase Orders submitted to the Department, using the bank account information provided.Cigarette Tax Stamp Purchase ACH Payment Authorization Form. In order for Cook County Department of Revenue to initiate an ACH Debit transaction from your account, you are required to complete and remit this authorization form along with the Cook County Department of Revenue Cigarette Tax Stamp Purchase Order form.Excel Format of the Cigarette Tax Stamp Purchase ACH Authorization Form and Cigarette Tax Stamp Purchase Order Form. (Coming Soon)  

Cigarette Tax Reward Program

The Cigarette Tax Reward Program will reward those individuals who report violations of the Cook County Tobacco Ordinance to the Department of Revenue. Responsible citizens of the County may now report violators through the Online Cigarette Tax Reward Program website; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.

The pay out will be as follows:

Number of Illegal Packs Confiscated                             Reward to be Received 

1-40 packs                                                                                                $250.00 

41-120 packs                                                                                            $500.00 

121-250 packs                                                                                          $750.00 

251 or more packs                                                                                $1,000.00