Illinois § 9
Full text of Illinois Illinois Compiled Statutes § 9, with citation guidance and answers to common questions.
§ 9.
Statements for delivery sales. (a) Each person who makes a delivery sale shall collect and remit to the Department all excise taxes imposed by this State with respect to such delivery sale and maintain evidence of such payment unless the person is located outside the State and includes a statement on the outside of the shipping package stating: "Illinois law requires the payment of state taxes on this shipment of cigarettes. You are legally responsible for all applicable unpaid state taxes on these cigarettes." (b) A statement meets the requirements of subsection (a) if the statement is: (1) clear and conspicuous; (2) contained in a printed box set apart from the shipping label and other markings contained on the shipping package; (3) printed in bold, capital letters; (4) printed with a degree of color contrast between the background and the printed statement that is no less than the color contrast between the background and the largest text used on the shipping label; and (5) located on the same side of the shipping package as the shipping label. (Source: P.A. 95-1053, eff. 1-1-10.)
Frequently Asked Questions About Illinois § 9
What does Illinois Compiled Statutes § 9 cover?
Section 9 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 9?
A common citation format is "Illinois Compiled Statutes § 9" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.