Use Tax & Cigarette Use Tax

Use tax is a type of sales tax designed to distribute the tax burden fairly among Illinois consumers and to assure fair competition between Illinois and out-of-state businesses. Illinois law requires you to pay tax at the Illinois rate when you buy an item from another state or country to use in Illinois. If you pay less than the Illinois rate to another state, you must pay Illinois the difference. If you purchase an item from another country, you must pay Illinois the full use tax rate.

Read our FAQ's about Use Tax
File using the IL Use Tax WebFile or see Form ST-44, Illinois Use Tax Return.

Cigarette Use Tax is applicable to any person who brings cigarettes into Illinois for use in Illinois. In this instance, you would owe two taxes. Cigarette use tax would be due and is based on a per-unit rate. Form RC-44, Cigarette Use Tax Return is used to pay this tax. In addition, Use tax (mentioned above) would also be due at the 6.25% rate for general merchandise. Form ST-44, Illinois Use Tax Return is used to to pay that tax.

File using Form RC-44, Cigarette Use Tax Return.