Tax Return Form Code:

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

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.

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

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