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Chicago Liquid Nicotine Product Tax

  • Jan 6, 2016 | Gail Cole

 New tax requirements for Chicago sellers of liquid nicotine.

Beginning January 1, 2016, the City of Chicago imposes a liquid nicotine product tax on the retail sale of liquid nicotine products in Chicago. Liquid nicotine is transmitted via electronic cigarettes (vaping).

Wholesalers of liquid nicotine are required to collect the tax as of January 1, 2016. Retailers must file a floor tax return (Form 7514) on or before January 25, 2016. Additional information is available through the Chicago Department of Finance.



Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.