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The excise tax varies depending on the type and potency of a product: 20% of the purchase price for Cannabis-infused products 10% of the purchase price on cannabis other than an infused product with an adjusted THC level at or below 35% 25% of the purchase price on cannabis other than an infused product with an adjusted THC level above 35% Payment of Illinois Tobacco Excise Taxes Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price

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