Dutchie does not provide compliance advice. Merchants are responsible for their own compliance. External Dutchie compliance documentation may be updated from time to time and has been prepared for informational purposes only, is not intended to provide, and should not be relied on for, tax, legal or compliance advice. Merchants should consult their own tax, legal and compliance advisors to determine how best to operate within the cannabis industry.
In Illinois, adult-use cannabis is regulated by the lllinois Cannabis Regulation Oversight Officer (CROO) and medical cannabis is regulated by the Department of Health. Illinois does not allow out-of-state medical patients to purchase from medical dispensaries.
Illinois currently uses BioTrack as their seed-to-sale state traceability system. In Illinois, all inventory actions must be reported to the state system in real time. Additionally, medical patient information and purchases are also tracked in the Illinois Cannabis Tracking System.
Illinois Residents
Illinois Non-Residents
Illinois imposes a Cannabis Purchaser Excise tax on infused cannabis products and for inhalable cannabis products, Illinois imposes a Cannabis Purchaser Excise tax that varies based on the product’s potency
Note: The infused Cannabis category does NOT include any inhalables or concentrates/extracts. Inhalables, including vapes and infused prerolls are taxed based on potency.
1% State Sales Tax
The Cannabis Cultivation Privilege Tax is imposed at the rate of 7% of the gross receipts from the first sale of cannabis by a cultivator.
You may find information on cannabis taxation at the Illinois Department of Revenue page
Delivery is not permitted
Privacy, HIPAA compliance:
CROO compiles their rules and regulations here.
