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Cigarette Machine Operators' Tax (Roll Your Own)

Statutory Reference

Definition

Cigarette Machine Operators' Occupation Tax is due from cigarette machine operators. You are a cigarette machine operator if you:

A cigarette machine operator must be licensed in Illinois. See below.

Tax Rate

Use the “Tax Rate Database” to locate the rate of the Cigarette Machine Operators' Occupation Tax.

Additional Registration, License fee and bonding requirements

In addition to filing Form REG-1, Illinois Business Registration Application, cigarette machine operators must complete Form REG-1-C, Cigarette and Tobacco Products Information (even if you are already registered with us for another type of tax). Cigarette machine operators must pay a $250 annual fee and file a $2,500 bond for each location. You may also register using our On-line Business Registration program.

Form/Filing & Payment Requirements

The following forms are due on or before the 15th day of the month following the reporting period. Your payment is due with your monthly Form RYO-1 return.

If the due date falls on a weekend or holiday, then the returns, schedules, and payment are due the next business day. The August 2012 reporting period forms are due September 17, 2012, because September 15th falls on a weekend.

You may access these forms on our website.

Questions?

If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.

Send your completed return, schedules, and payment to:

ALCOHOL, TOBACCO, AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL  62794-9019

and mail a copy of your completed return and schedules to:
TOBACCO ENFORCEMENT BUREAU
OFFICE OF THE ATTORNEY GENERAL
500 SOUTH SECOND STREET
SPRINGFIELD IL  62706