FY 2026-07, Changes to the Cigarette Tax

FY 2026-07, Changes to the Cigarette Tax

Effective January 1, 2026, Public Act 104-0006 requires all cigarette tax returns and supporting schedules to be filed electronically. Payments must also be submitted electronically.

What cigarette tax returns and schedules must be filed and paid electronically?

Taxpayers are required to file and pay the following original and amended cigarette tax returns and schedules electronically:

• Form RC-6, Cigarette and Little Cigar Revenue Return;
• Form RC-6-A, Out-of-State Cigarette Revenue Return;
• Form RC-36, Sales of Cigarettes and Little Cigars into Illinois by Manufacturers or Importers;
• Form RC-55, Unstamped Little Cigar Sticks Tax Return;
• Schedule CA, Cigarettes and Little Cigars Imported for Sale with No Illinois Cigarette Revenue Stamps Affixed to Original Packages;
• Schedule CB, Cigarettes and Little Cigars Purchased in Illinois with No Illinois Cigarette Revenue Stamps Affixed to Original Packages;
• Schedule CC, Cigarettes and Little Cigars Purchased with Illinois Cigarette Revenue Stamps Affixed to Original Packages;
• Schedule CD, Out-of-State Cigarette and Little Cigar Sales or Shipments;
• Schedule CE, Sales of Cigarettes and Little Cigars to Licensed Illinois Distributors;
• Schedule CH, Other Deductions - Cigarettes and Little Cigars;
• Schedule CF, Inventory of Stamps and Cigarettes and Little Cigars On Hand;
• Schedule CF-1, Value of Stamps Purchased and Stamp Credit Memoranda;
• Schedule CK, Shipments of Unstamped Cigarettes and Little Cigars into Illinois; and
• Schedule CL, Shipments of Stamped Cigarettes and Little Cigars into Illinois.

See FY 2026-07, Changes to the Cigarette Tax for more information