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beginning July 1, 2019 and through June 30, 2025, the tax on electronic cigarettes shall be imposed at the rate of 15% of the wholesale price of electronic cigarettes sold or otherwise disposed of to retailers or consumers located in this State; and (3) (iii) 45% of the wholesale price of tobacco products, including moist snuff and electronic cigarettes, sold or otherwise disposed of to retailers or consumers located in this State on and after July 1, 2025 and through December 31, 2026; and. (4) beginning on January 1, 2027, 45% of: (A) the actual cost paid by a distributor or remote retail seller for the tobacco product sold or otherwise disposed of to a retailer or consumer in the State; or (B) if documentation of the actual cost paid by a distributor or remote retail seller is not available due to matters beyond the distributor or remote retail seller's control, the actual cost list paid by a distributor or remote retail seller for the tobacco product sold or otherwise disposed of to retailers or consumers located in this State for which documentation is not available. The tax imposed under this subsection (a) is in addition to all other occupation or privilege taxes imposed by the State of Illinois, by any political subdivision thereof, or by SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468