New Liquid Nicotine Product Tax Effective 1/1/16
The Liquid Nicotine Product Tax is imposed on the retail sale of liquid nicotine products in the City.
All retailers of liquid nicotine products must file a Floor Tax return on or before January 25, 2016. All wholesalers of liquid nicotine products must register with the Department of Finance to begin collecting the tax on January 1, 2016. If you have any questions about the Liquid Nicotine Product Tax, the Floor Tax return, or how to get registered for the tax, please contact Customer Service at 312-747-4747.