Ill. Admin. Code. tit 86, § 423.100 - Nature of the Tax

a) Beginning January 1, 2020, the Cannabis Purchaser Excise Tax Law imposes a tax on the privilege of using cannabis in this State based on the purchase price of cannabis sold by a dispensary to a purchaser for use and consumption. [410 ILCS 705/65-10(a)]. The Tax imposed by the Law is collected from the purchaser by the cannabis retailer. The Tax imposed by the Law shall be stated on the invoice as a distinct item separate and apart from the purchase price of the cannabis.

b) The Tax imposed under the Law is in addition to all other occupation, privilege, or excise taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. [410 ILCS 705/65-10(d)]