Ill. Admin. Code. tit 86, § 440.70 - Tax Stamps – Affixed Out of State

Nothing in the Act prevents any licensed distributor engaged in the sale of cigarettes in this State, who purchases such cigarettes outside this State and brings or causes the same to be brought within this State for sale or other disposition, from affixing proper tax stamps to original packages of cigarettes before such cigarettes are brought within the State.