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Bond Overview Purpose: To ensure tobacco and alcohol product distributors pay state excise taxes Who Needs It: Cigarette, alcohol, and tobacco products distributors, liquor-serving airlines, cigarette machine operators, and wine shippers in Illinois Regulating Body: The Illinois Department of Revenue Required Amount: Varies based on license type and average monthly tax liability Premium Rates: $100 for up to $5k coverage, start at 1.2% for bonds over $5k If you are a motor fuel supplier, please visit our Illinois IFTA Financial Responsibility Bond Guide instead

Heartland Institute Senior Fellow Dr