October 19, 2018

Changes to Liquid Nicotine Tax Effective 1/1/19

Liquid Nicotine Product Tax (7514) 

Municipal Code Reference: 3-47

Tax Return Form Code:

Form 7514
Procedure:

The Liquid Nicotine Product Tax is imposed on the retail sale of liquid nicotine products in the City.

Tax Base:

 

Through 12/31/18: $0.80 per product unit, plus an additional $0.55 per fluid milliliter of consumable liquid, gel, or other solution contained in the product.

Effective 1/1/19: $1.50 per product unit, plus an additional $1.20 per fluid milliliter of consumable liquid, gel, salt-based nicotine liquid or other solution contained in the product. Note: there will be no floor tax required for the 1/1/19 rate increase.

Exemptions, Deductions and Credits:

 

This tax shall not apply to the extent it would violate the United States Constitution or the Constitution of the State of Illinois.

 

Rulings and Procedures:

 

3-47 Chicago Liquid Nicotine Product Tax Ordinance

Liquid Nicotine Product Tax Substitute Ordinance

 

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