• Chicago

Chicago Liquid Nicotine Tax

Chicago imposed liquid nicotine tax on the sale of liquid nicotine products in the city staring Jan 1 2016. The tax is to be collected by wholesale liquid nicotine companies.

Who must file?

All retailers of fluid nicotine items must file a Floor Tax return at the very latest January 25, 2016. All wholesale distributors of e-cigarette liquid nicotine items must register with Chicago Department of Finance to start collecting the tax starting on January 1, 2016.

What is the tax rate?

The tax rate is $0.80 per product unit, plus additional $0.55 per liquid milliliter of nicotine liquid or gel. Simplify e-cigarettes nicotine liquid tax compliance in all states with automated excise tax software. Learn how it works.