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Premises layout: The layout of the premises should be considered to ensure efficient storage and distribution of tobacco products

Distributors must then obtain a local tobacco license, if applicable

Illinois Licensing for Distributors or Manufacturers of Tobacco Products A distributor is any business, such as a manufacturer or wholesaler, that sells or transfers tobacco products to retailers, consumers, or other distributors

These taxes include the following: Illinois state tobacco products tax Local tobacco products tax Retailer occupation tax Like your licensing requirements, the taxes you are responsible for collecting and remitting to the appropriate agency will depend on the nature of your sales