ILCS » Chapter 35 · Act 130
Illinois Compiled Statutes

35 ILCS 130/9c (2026)

"Transporter" means any person transporting into or within this State original packages of cigarettes that are not tax stamped as required by this Act, except:         (a) a person transporting into this State unstamped     original packages containing a total of not more than 2,000 cigarettes in any single lot or shipment;        (b) a licensed cigarette distributor under this Act;        (c) a common carrier;        (d) a person transporting cigarettes under federal     internal bond or custom control that are non-tax paid under Chapter 52 of the Internal Revenue Code of 1954, as amended;        (e) a person engaged in transporting cigarettes to a     licensed distributor under the Illinois Cigarette Tax Act or the Illinois Cigarette Use Tax Act, or under the laws of any other state, and who has in his or her possession during the course of transporting those cigarettes a bill of lading, waybill, or other similar commercial document that was issued by or for a manufacturer of cigarettes who holds a valid permit as a cigarette manufacturer under Chapter 52 of the Internal Revenue Code of 1954, as amended, and that shows that the cigarettes are being transported by or at the direction of that manufacturer to that licensed distributor

✓ current as of May 2026
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(35 ILCS 130/9c) (from Ch. 120, par. 453.9c)
    Sec. 9c. "Transporter" means any person transporting into or within this State original packages of cigarettes that are not tax stamped as required by this Act, except:
        (a) a person transporting into this State unstamped
    
original packages containing a total of not more than 2,000 cigarettes in any single lot or shipment;
        (b) a licensed cigarette distributor under this Act;
        (c) a common carrier;
        (d) a person transporting cigarettes under federal
    
internal bond or custom control that are non-tax paid under Chapter 52 of the Internal Revenue Code of 1954, as amended;
        (e) a person engaged in transporting cigarettes to a
    
licensed distributor under the Illinois Cigarette Tax Act or the Illinois Cigarette Use Tax Act, or under the laws of any other state, and who has in his or her possession during the course of transporting those cigarettes a bill of lading, waybill, or other similar commercial document that was issued by or for a manufacturer of cigarettes who holds a valid permit as a cigarette manufacturer under Chapter 52 of the Internal Revenue Code of 1954, as amended, and that shows that the cigarettes are being transported by or at the direction of that manufacturer to that licensed distributor.
    Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads, or streets of this State more than 2,000 cigarettes that are not contained in original packages that are Illinois tax stamped shall obtain a permit from the Department authorizing that transporter to possess or acquire for transportation or transport the cigarettes, and he or she shall have the permit in the transporting vehicle during the period of transportation of the cigarettes. The application for the permit shall be in such form and shall contain such information as may be prescribed by the Department. The Department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.
    Any cigarettes transported on the highways, roads, or streets of this State under conditions that violate any requirement of this Section, and the vehicle containing those cigarettes, are subject to seizure by the Department, and to confiscation and forfeiture in the same manner as is provided for in Section 18a of this Act.
    Any person who violates any requirement of this Section is guilty of a Class 4 felony.
    Any transporter who, with intent to defeat or evade or with intent to aid another to defeat or evade the tax imposed by this Act, at any given time, transports 40,000 or more cigarettes upon the highways, roads, or streets of this State under conditions that violate any requirement of this Section is guilty of a Class 3 felony.
(Source: P.A. 83-1428; 95-1053, eff. 1-1-10; 96-782, eff. 1-1-10.)

    
Notes of Decisions
Cited in 4 cases, 2009–2020 · leading case: People v. Al Burei, 937 N.E.2d 297 (Ill. App. Ct. 2010).
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People v. Al Burei, 937 N.E.2d 297 (Ill. App. Ct. 2010). · cites it 2× “The defendant was indicted and charged with the following offenses: transportation of unstamped cigarettes with intent to evade the cigarette tax (35 ILCS 130/9c (West 2002)); transportation of unstamped cigarettes without a permit (35 ILCS 130/9c (West 2002)); and possession of…”
People v. AL BUREI, 908 N.E.2d 538 (Ill. App. Ct. 2009). · cites it 2× “The defendant was indicted and charged with the following offenses: transportation of unstamped cigarettes with intent to evade the cigarette tax (35 ILCS 130/9c (West 2002)); transportation of unstamped cigarettes without a permit (35 ILCS 130/9c (West 2002)); and possession of…”
Fayyaz Karim & Lisa A. Karim (Bankr. N.D. Ill. 2020). “35 ILCS 130/18b & 18c; see also 35 ILCS 130/1 (defining “distributor” for purposes of the CTA); 35 ILCS 130/9c (defining “transporter” for purposes of the CTA).”
People v. Al Burei (Ill. App. Ct. 2010). “The defendant was indicted and charged with the following offenses: transportation of unstamped cigarettes with intent to evade the cigarette tax (35 ILCS 130/9c (West 2002)); transportation of unstamped cigarettes without a permit (35 ILCS 130/9c (West 2002)); and possession of…”
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