Liquid Nicotine Product Tax (7514)

Municipal Code Reference: 3-47

Tax Return Form Code:

Form 7514

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

Tax Base:

$0.80 per product unit, plus an additional $0.55 per fluid milliliter of consumable liquid, gel, or other solution contained in the product.

Exemptions, Deductions and Credits:

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


Rulings and Procedures:

All wholesalers of liquid nicotine products must register with the Department of Finance to begin collecting the tax on January 1, 2016. If you have any questions about the Liquid Nicotine Product Tax, the Floor Tax return, or how to get registered for the tax, please contact Customer Service at 312.747.4747.

3-47 Chicago Liquid Nicotine Product Tax Ordinance

Liquid Nicotine Floor Tax Notice and Floor Tax Return Inventory

Liquid Nicotine Floor Tax FAQs

 Supporting Information Facts


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