Illinois Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries (Instructions)

Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries (Instructions)
CD-3 Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries

Form CD-3 Instructions
Illinois Department of Revenue

General Information
Who must file Schedule CD-3?

If you have one business but sell adult use cannabis at more than one dispensary (site), you must collect and remit
Cannabis Purchaser Excise Tax from each particular location. Use Schedule CD-3, Cannabis Purchaser Excise Tax
Multiple Site Form for Cannabis Dispensaries, to show the breakdown of taxable receipts from each site.

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How do I report my sales?

Follow the specific instructions at the bottom of the page to report your cannabis sales. You must identify and report
sales from each dispensing site separately.

What if I need help?

If you have questions or need help completing your return, call us weekdays
between 8:00 a.m. and 4:30 p.m. at 217 782-5906. You may also visit our
website at tax.illinois.gov or scan the QR code provided.

Specific Instructions

When completing this form, please round to the nearest dollar by dropping amounts less than 50 cents and
increasing amounts of 50 cents or more to the next higher dollar.
Enter your business’ Account ID and filing period.
Dispensary Sites

Dispensary site location, name and address - For each site, enter the location code, DBA name and physical
address of the dispensing organization from which you made your sales.
Line 12a Taxable receipts from adult use cannabis sold
(with 35% THC or less)
For each site, write the total amount of taxable receipts from adult use cannabis sold (with 35% THC or less) minus
the amount of any deductions to adult use cannabis (with 35% THC or less) sales that you are claiming.
Line 13a Taxable receipts from adult use cannabis sold (with greater than 35% THC)
For each site, write the total amount of taxable receipts from adult use cannabis sold (with greater than 35% THC)
minus the amount of any deductions to adult use cannabis (with greater than 35% THC) sales that you are claiming.
Line 14a Taxable receipts from adult use cannabis infused products sold
For each site, write the total amount of taxable receipts from adult use cannabis infused products sold minus the
amount of any deductions to adult use cannabis infused products sales that you are claiming.
Page totals
Complete the page totals for each page by adding the amounts on the corresponding lines for each site and writing
the sum on the page total line at the bottom of each page. The sum of all combined Schedules CD-3 page totals
must equal the corresponding lines on Form CD-1.

CD-3 Instructions (R-09/23)

Printed by the authority of the state of Illinois - web only - one copy

Extracted from PDF file 2023-illinois-form-cd-3-instructions.pdf, last modified August 2023

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More about the Illinois Form CD-3 Instructions Individual Income Tax TY 2023

Instructions for Form CD-3, Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries

We last updated the Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries (Instructions) in February 2024, so this is the latest version of Form CD-3 Instructions, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CD-3 Instructions directly from TaxFormFinder. You can print other Illinois tax forms here.

Other Illinois Individual Income Tax Forms:

TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IL-1040-PTR	Property Tax Rebate Form
Form IL-1040	Individual Income Tax Return Tax Return
Schedule ICR	Illinois Tax Credits Tax Credit
Form IL-1040-V	Payment Voucher for Individual Income Tax Voucher
Form IL-1040-ES	Estimated Income Tax Payments for Individuals Estimated

Download all IL tax forms View all 76 Illinois Income Tax Forms

Form Sources:

Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Form CD-3 Instructions from the Department of Revenue in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Illinois Form CD-3 Instructions

We have a total of two past-year versions of Form CD-3 Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CD-3 Instructions

CD-3 Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries

2022 Form CD-3 Instructions

CD-3 Cannabis Purchaser Excise Tax Multiple Site Form for Cannabis Dispensaries

TaxFormFinder Disclaimer:

While we do our best to keep our list of Illinois Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.