Cook County

Background: The Cook County, Illinois Board of Commissioners approved the Cook County Tobacco Tax Ordinance in November 2015. The ordinance amended the Cook County Code, Chapter 74 Taxation, Article XI, Tobacco and introduced an excise tax on consumable products used in vapor products. The ordinance became effective 1 May 2016.

The amended Cook County Code states that “consumable product means any nicotine solution or other material containing nicotine that is depletes as a vapor is used” Section 74-431 Definitions.