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A retail cigarette dealer license permitting cigarette sales costs $300 for each retail location and $100 for each vending machine

Purchasing tobacco from an unlicensed entity is a violation of law, which can result in confiscation of the illegal tobacco and possible criminal charges

Plan for equitable enforcement

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Each physical location where you make retail sales will need its own license, which you can complete online at My Tax Illinois

Most have a battery, a heating element, and a place to hold liquid