IL HB2767

Amends the Retailers' Occupation Tax Act to authorize the Department of Revenue to issue certificates of registration in the manner and form it determines, and to require certificates be displayed according to Department rules

Requires all tax returns, supporting schedules, and payments under the Cigarette Machine Operators' Occupation Tax Act, Cigarette Tax Act, Cigarette Use Tax Act, and Tobacco Products Tax Act of 1995 to be filed and made electronically in the form prescribed by the Department of Revenue

Eliminates existing provisions allowing the Department to grant exceptions from electronic filing requirements upon petition by distributors, manufacturers, or other filers

Removes references to "computer-generated magnetic media supporting schedule data" filing requirements, replacing them with general electronic filing mandates

Takes effect immediately upon becoming law for the Retailers' Occupation Tax Act changes; Cigarette and Tobacco Products Tax Act electronic filing provisions take effect January 1, 2026