Statutes, codes, and regulations
Illinois Compiled Statutes
HEALTH AND SAFETYChapter 410 - PUBLIC HEALTHSubchapter - FOOD AND DRUG SAFETYAct 705 - CANNABIS REGULATION AND TAX ACT
Article 65 - CANNABIS PURCHASER EXCISE TAX
Section 410 ILCS 705/65-11 - Bundling of taxable and nontaxable items; prohibition; taxation

410 ILCS 705/65-11

Download
PDF
Current through Public Act 103-593
Section 410 ILCS 705/65-11 - Bundling of taxable and nontaxable items; prohibition; taxation

If a cannabis retailer sells cannabis, concentrate, or cannabis-infused products in combination or bundled with items that are not subject to tax under this Act for one price in violation of the prohibition on this activity under Section 15-70, then the tax under this Act is imposed on the purchase price of the entire bundled product.

410 ILCS 705/65-11

Added by P.A. 101-0027,§ 65-11, eff. 6/25/2019.