Illinois Illinois Cigarette Use Tax Return

Illinois Cigarette Use Tax Return
2019 RC-44 Illinois Cigarette Use Tax Return
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Illinois Department of Revenue

Rev 04
Station 061
NS DP CA
E S __/__/__

*47206191W*

			
RC-44 Illinois Cigarette Use Tax Return
Step 1: Identify yourself
	1	 Your name ___________________________________			

3	 Daytime phone number	(______)_______- _________	

	2	 Street address ________________________________			 4	 Social Security number	 _______ - _____ - _________
						 or
		City, State, ZIP_________________________________ 		 	FEIN	 ______ - _______________________________

Step 2: Describe the cigarettes you purchased or acquired for use in Illinois

	5	 Enter where the cigarettes were purchased or acquired.		 	7	
Enter the dates the cigarettes were purchased or acquired 	
							 and the invoice number for the purchase.
		Name of place	_________________________________	 		
		
	 				
___/___/______	__________________________
	 	 Street address	_________________________________			 Month Day Year
	
Invoice number
							
	
		 City, State, ZIP_________________________________			 ___/___/______	__________________________	
Invoice number	
						Month Day Year
	
	 6	 What are the brand names of the cigarettes?				 ___/___/______	
__________________________	
Invoice number
						 Month Day Year
	
	 	_________________________________________			 ___/___/______ 	 __________________________	

						 Month
Step 3: Figure the Illinois Cigarette Use Tax

Day

Year

	

	

Invoice number

	8	
		Enter the number of items purchased and calculate the tax.	
	 	 a	 For cigarettes in packs of less than 20, write
			 the number of cigarettes.
	
Cigarettes	________	X	0.149	=	a	__________|____
		b	
		 Number of packs containing 20 cigarettes.	 Packs of 20	________	X	2.980	=	b	__________|____
		
c	 Number of packs containing 25 cigarettes.	 Packs of 25	________	X	3.725	=	c	__________|____
	
	 	 Add Lines a, b, and c. This is the total amount of Illinois Cigarette Use Tax.	 	8	______________|_____

Step 4: Figure the Illinois (sales) Use Tax on cigarettes
	9	 Enter the total purchase price of the cigarettes.								

9	______________|_____

10		 Multiply Line 9 by 6.25% (.0625). This is the total amount of Illinois (sales) Use Tax. 	

10	______________|_____

11		 Enter the amount of sales tax you paid to another state (not to another country).			

11	______________|_____

12		 Compare Line 10 and Line 11. If Line 11 is greater than Line 10, you do not owe Illinois
		 (sales) use tax. If Line 10 is greater than Line 11, subtract Line 11 from Line 10.
		 This is the amount of Illinois (sales) Use Tax due. 								

12	______________|_____

Step 5: Figure the total amount you owe
	13	 Add Lines 8 and 12. This is the total amount you owe.
		
		 Make your check or money order payable to the “Illinois Department of Revenue.”

13	______________|_____

Step 6: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.

_____________________________________________________________________________________________________
	 our signature		
Y
			
		 				
•	 MAKE your check or money order payable to the “Illinois Department of Revenue.”

Date

	 •	 WRITE “RC-44” on your check and attach it to this form (RC-44).
	 •	 MAIL this form (RC-44) to:	
ALCOHOL TOBACCO AND FUEL DIVISION
			
ILLINOIS DEPARTMENT OF REVENUE
			
PO BOX 19467
			
SPRINGFIELD, IL 62794-9467

	 •	 DO NOT attach your check OR this form to any other return.
RC-44 front (R-06/19)

This form is authorized as outlined by the Cigarette Use Tax Act and Use Tax Act. Disclosure of this information is REQUIRED.
Failure to provide it may result in a penalty.

ZZZZZZZZZ

General Information

Form RC-44 Instructions
You must pay the Illinois (sales) Use Tax no later than 30 days
after you purchase or acquire cigarettes for use in Illinois.

What is a use tax?
A use tax is a tax upon the privilege of using tangible personal
property in Illinois. It is designed to distribute the tax burden
fairly among Illinois consumers and to assure fair competition
between Illinois businesses 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.

Is Illinois increasing its efforts to collect use taxes?
Yes, Illinois is increasing its efforts to collect use taxes. Illinois
shares sales information with other states and bills Illinois
residents for unpaid tax, penalty, and interest. Illinois also
gathers information on overseas purchases from the U.S.
Customs Service. (Use tax is due whether or not an item
has to be declared or is subject to duty tax.) Illinois also
encourages out-of-state businesses to register and collect the
tax voluntarily as a convenience to their customers. If they do
not, we can bill their Illinois customers directly.

What is the definition of “cigarette”?
Some tobacco products previously regulated and taxed
under the Tobacco Products Tax Act, meet the new definition
of “cigarette” and will be regulated and taxable under the
Cigarette Tax Act and the Cigarette Use Tax Act effective
July 1, 2012.
Until July 1, 2012, and beginning July 1, 2013, “cigarette”
means any roll for smoking made wholly or in part of tobacco,
irrespective of size or shape and whether or not such tobacco
is flavored, adulterated or mixed with any other ingredient, and
the wrapper or cover is made of paper or any other substance
or materical except tobacco.

Note: Some out-of-state businesses collect Illinois Sales Tax,
and their customers pay the tax just as they would pay state
sales tax to an Illinois retailer. You can check your receipt or
invoice to determine if Illinois Sales Tax was collected.

What if I fail to file this return and pay the tax I
owe?
You owe a late-filing penalty if you do not file a processable
return by the due date, a late-payment penalty if you do not
pay the amount you owe by the original due date of the return,
a bad check penalty if your remittance is not honored by your
financial institution, and a cost of collection fee if you do not
pay the amount you owe within 30 days of the date printed
on an assessment. Interest is calculated on tax from the day
after the original due date of your return through the date you
pay the tax. We will bill you for penalties and interest. For more
information about penalties and interest, see Publication 103,
Penalties and Interest for Illinois Taxes. To receive a copy of
this publication, visit our website at tax.illinois.gov or call us
at 1 800 356-6302.

How do I get help?

If you have questions, you may
•	 visit our website at tax.illinois.gov
•	 call us at 217 782-6045
•	 email us at [email protected]
•	 write us at
	 ALCOHOL TOBACCO AND FUEL DIVISION
	 ILLINOIS DEPARTMENT OF REVENUE
	 PO BOX 19467
	 SPRINGFIELD, IL 62794-9467

When do I owe Illinois Cigarette Use Tax?
You owe Cigarette Use Tax and must complete Form RC-44 if you
bought or acquired cigarettes from another state or country for
use in Illinois. For your convenience, the calculation for Illinois
(sales) Use Tax, which is also due on these purchases of
cigarettes, is included in Step 4 of Form RC-44.

When is Cigarette Use Tax due?
You must pay the Cigarette Use Tax no later than 30 days
after you purchase or acquire cigarettes for use in Illinois.
Note: Keep a copy of your completed return for your records.

How do I know if I also owe Illinois (sales) Use Tax
on cigarettes?
You also owe Illinois Use Tax if the person or business from
which you bought cigarettes did not collect Illinois Sales Tax
(e.g., purchases from catalogs, out-of-state retailers, TV
advertisements, magazines, the Internet); and
	 •	 you will use or consume the cigarettes in Illinois; and
	 •	 you have not yet paid Illinois Sales Tax or an equivalent 	
	 amount to another state.
RC-44 back (R-06/19)

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