Sam’s Club Asks Illinois Top Court to Review County Tobacco Tax

Aug. 25, 2025, 4:20 PM UTC

A ruling upholding Cook County’s tobacco tax could “easily be the spark that starts a wildfire” of Illinois municipalities seeking similar windfalls, Sam’s Club told the state high court.

Eleven Sam’s Club stores in the Chicago area are seeking to overturn an appeals court decision upholding the county’s assessment of $314 million in tobacco tax, penalties, and interest for sales to out-of-county retailers from 2009-2016. The county sought the windfall by retroactively applying an admitted change in its understanding of its use tax ordinance on cigarettes consumed within its borders, the company said in a petition for review filed Aug. ...

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