Fillable Form Rc-44 - Illinois Cigarette Use Tax Return (Page 2 of 2) in pdf

General Information

What if I fail to file this return and pay the tax I

owe?

What is a use tax?

You owe a late-filing penalty if you do not file a processable

A use tax is a tax upon the privilege of using tangible personal

return by the due date, a late-payment penalty if you do not

property in Illinois. It is designed to distribute the tax burden

pay the amount you owe by the original due date of the return,

fairly among Illinois consumers and to assure fair competi-

a bad check penalty if your remittance is not honored by your

tion between Illinois businesses and out-of-state businesses.

financial institution, and a cost of collection fee if you do not

Illinois law requires you to pay tax at the Illinois rate when you

pay the amount you owe within 30 days of the date printed

buy an item from another state or country to use in Illinois.

on an assessment. Interest is calculated on tax from the day

Is Illinois increasing its efforts to collect use taxes?

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

Yes, Illinois is increasing its efforts to collect use taxes. Illinois

information about penalties and interest, see Publication 103,

shares sales information with other states and bills Illinois

Penalties and Interest for Illinois Taxes. To receive a copy of

residents for unpaid tax, penalty, and interest. Illinois also

this publication, visit our web site at tax.illinois.gov or call us

gathers information on overseas purchases from the U.S.

at 1 800 356-6302.

Customs Service. (Use tax is due whether or not an item has

to be declared or is subject to duty tax.) Illinois also encour-

How do I get help?

ages out-of-state businesses to register and collect the tax

If you have questions, you may

voluntarily as a convenience to their customers. If they do not,

• visit our Web site at tax.illinois.gov

we can bill their Illinois customers directly.

• call our Taxpayer Assistance Division at 1 800 732-8866 or

217 782-3336

When do I owe Illinois Cigarette Use Tax?

• call our TDD (telecommunications device for the deaf) at

You owe Cigarette Use Tax and must complete Form RC-44 if

1 800 544-5304

you bought or acquired cigarettes from another state or coun-

• write us at

try for use in Illinois. For your convenience, the calculation for

ILLINOIS DEPARTMENT OF REVENUE

Illinois (sales) Use Tax, which is also due on these purchases

PO BOX 19477

of cigarettes, is included in Step 4 of Form RC-44.

SPRINGFIELD IL 62794-9477

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

*ZZZZZZZZZ*

which you bought cigarettes did not collect Illinois Sales Tax

(e.g., purchases from catalogs, out-of-state retailers, TV ad-

vertisements, 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.

You must pay the Illinois (Sales) Use Tax no later than 30

days after you purchase or acquire cigarettes for use in Illinois.

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.

RC-44 back (R-04/10)

Form Rc-44 - Illinois Cigarette Use Tax Return Page 2

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