Illinois Compiled Statutes

35 ILCS 143/10-1 (2026)

Short title

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(35 ILCS 143/10-1)
    Sec. 10-1. Short title. This Article may be cited as the Tobacco Products Tax Act of 1995, and references in this Article to "this Act" mean this Article.
(Source: P.A. 89-21, eff. 6-6-95.)

    
Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1999–2021 · leading case: Arangold Corp. v. Zehnder, 718 N.E.2d 191 (Ill. 1999).
Arangold Corp. v. Zehnder, 718 N.E.2d 191 (Ill. 1999). · cites it 2× “It brought this action as a challenge to the Tobacco Products Tax Act of 1995 (Tobacco Tax Act) (35 ILCS 143/10-1 et seq. (West 1996)), which was enacted as part of Public Act 89-21.”
Iwan Ries & Co. v. City of Chicago, 2019 IL 124469 (Ill. 2019). “(West 2016) (Cigarette Tax Act), with 35 ILCS 143/10-1 et seq. (West 2016) (Tobacco Products Tax Act of 1995).”
People v. Rodriguez, 839 N.E.2d 543 (Ill. App. Ct. 2005). “The supreme court rejected the plaintiff's contention, finding that the State had a legitimate interest in preserving the health of its citizens and assisting the poor, that the *552 General Assembly could have reasonably found that the use of tobacco products causes a need for…”
Arangold Corp. v. Zehnder, 768 N.E.2d 391 (Ill. App. Ct. 2002). “Justice GREIMAN delivered the opinion of the court: This is an appeal from a decision of the circuit court upholding the constitutionality of the Tobacco Products Act of 1995 (Act) (35 ILCS 143/10-1 et seq. (West 1996)). The Act imposes a tax on various tobacco products other…”
Iwan Ries & Co. v. City of Chicago, 2019 IL 124469 (Ill. 2021). “(West 2016) (Cigarette Tax Act), with 35 ILCS 143/10-1 et seq. (West 2016) (Tobacco Products Tax Act of 1995).”
People v. Suheil, 2020 IL App (1st) 190440-U (Ill. App. Ct. 2020). “¶4 The State’s theory of the case was that, in June 2014, defendant engaged in a scheme to avoid tax liability under the Tobacco Tax Act (35 ILCS 143/10-1 et seq. (West 2014)) by invoicing tobacco sales to an Indiana corporation, Istanbul Enterprises (Istanbul), that did not…”
People v. Rodriguez (Ill. App. Ct. 2005). “In Arangold , the plaintiff tobacco distributor raised a due process challenge to the Tobacco Products Tax Act of 1995 (35 ILCS 143/10-1 et seq. (West 2000)), which provided that proceeds from a tax on tobacco sales would be used to fund governmental programs providing long-term…”
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