Ill. Admin. Code tit. 86, § 660.29 - Wholesalers - Possession of Little Cigars
a) Packages of Little Cigars Containing 20 or
25 Little Cigars
Wholesalers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars unless the wholesalers are stamping distributors. [35 ILCS 143/10-28(a) ]
b) Packages of Little Cigars Containing Other
Than 20 or 25 Little Cigars
1)
For
purchases of packages of little cigars containing other than 20 or 25 little
cigars, wholesalers who are not stamping distributors may not purchase or
possess such packages of little cigars, unless the wholesalers receive an
invoice from a stamping distributor, distributor, or wholesaler stating the tax
on the packages has been or will be paid. Wholesalers shall retain those
invoices for inspection by the Department. [35 ILCS
143/10-28(b) ]
2)
Every sales invoice for packages
of little cigars containing other than 20 or 25 little cigars issued by a
wholesaler to a person who is not a stamping distributor shall state that the
tax imposed by the Act has been or will be paid. If a wholesaler maintaining
multiple wholesale locations notifies the Department in writing that it
maintains its invoices at a centralized business location, the Department shall
have the authority to inspect invoices at the centralized business location at
all times during the usual business hours of the day and the Department may
grant the wholesaler 3 business days to produce the invoices at the wholesale
location at which the request was made. [35 ILCS
143/10-28(b) ]
Notes
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