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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

Lange P, Nyboe J, Appleyard M, Jensen G, Schnohr P: Tobak, lungekraeft og kronisk obstruktiv lungesygdom