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any municipal corporation. However, the tax is not imposed upon any activity in that business in interstate commerce or otherwise, to the extent to which that activity may not, under the Constitution and Statutes of the United States, be made the subject of taxation by this State, and except that, beginning July 1, 2013, the tax on little cigars shall be imposed at the same rate, and the proceeds shall be distributed in the same manner, as the tax imposed on cigarettes under the Cigarette Tax Act. The tax is also not imposed on sales made to the United States or any entity thereof. If the Department determines that the actual cost list for a tobacco product is not indicative of the actual cost paid for the tobacco product, then the Department may determine the distributor's or remote retail seller's tax liability for the tobacco product based on the distributor's or remote retail seller's books and records or from information on invoices obtained from the distributor's or remote retail seller's suppliers. (a-5) Beginning January 1, 2027, the tax imposed under subsection (a) is also imposed upon persons who are engaged in business as remote retail sellers of cigars, pipe tobacco, or alternative nicotine products and who make sales to Illinois consumers on which the tax has not been paid by a distributor, if the cumulative gross receipts of the remote retail seller from sales of tangible personal property to consumers in this SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468