Chicago’s new tobacco products tax declared illegal
By Amy McCracken
State and Local Taxation,
April 2017
In a refreshing opinion, in the case of Iwan Ries & Co., et al. v. City of Chicago, et al., the Cook County Circuit Court recently held that “or” means “or” when interpreting a statutory limitation on the imposition of new tobacco taxes by municipalities. In doing so, the Court declared the City of Chicago’s new tax on Other Tobacco Products in violation of Illinois law since it was expressly prohibited by a 1993 state statute.
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