Illinois requires retailers selling electronic cigarettes and e-liquids to obtain Department of Revenue licensing and follow age-verification, packaging, and tax rules statewide.
The Prevention of Tobacco Use by Persons under 21 Act (720 ILCS 680) and the Tobacco Products Tax Act of 1995 (35 ILCS 143) regulate retail sales of electronic cigarettes and vaping products. Retailers must obtain a distributor or retailer license from the Illinois Department of Revenue, collect the 15 percent wholesale tax on e-cigarette products, verify ID for any purchaser appearing under 30, and use child-resistant packaging compliant with federal Poison Prevention Packaging Act standards. Self-service displays of e-cigarettes are barred except in adult-only establishments.
Retail violations may result in fines up to $1,000 per offense, license suspension or revocation, and Class A misdemeanor charges for repeated sales to minors.
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