Ill. Admin. Code tit. 86, § 424.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
a) Section
15-70(n)(17) of the Act prohibits dispensing organizations from selling
cannabis, cannabis-infused products, and concentrates in combination or bundled
with each other or any other items for one price. If a cannabis retailer sells
cannabis, concentrate, or cannabis-infused products in combination or bundled
with items that are not subject to Tax under the Law for one price in violation
of the prohibition on this activity in Section 15-70 of the Act, then the Tax
is imposed on the selling price of the entire bundled product.
EXAMPLE: A cannabis retailer makes gift baskets that contain a 1/4 ounce of cannabis that normally sells for $60, a pipe that normally sells for $20, 4 cannabis-infused pods that normally sell for $40, and an electronic device the pods can be used with that normally sells for $45. The cannabis retailer offers the basket for $135. The Tax is imposed on the selling price of $135.
b)
Each item
of cannabis, concentrate and cannabis-infused product must be separately
identified by quantity and price on the receipt. [410 ILCS
705/15-70(n)(17)]
Notes
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