Page 947

12-month period, then the remote retail seller shall certify to the Department, in the form and manner required by the Department, that the remote retail seller did not meet the threshold during the preceding 12-month period and shall subsequently determine on a quarterly basis, ending on the last day of March, June, September, and December, whether the remote retail seller meets the threshold for the preceding 12-month period. (b) Notwithstanding subsection (a) of this Section, stamping distributors of packages of little cigars containing 20 or 25 little cigars sold or otherwise disposed of in this State shall remit the tax by purchasing tax stamps from the Department and affixing them to packages of little cigars in the same manner as stamps are purchased and affixed to cigarettes under the Cigarette Tax Act, unless the stamping distributor sells or otherwise disposes of those packages of little cigars to another stamping distributor. Only persons meeting the definition of "stamping distributor" contained in Section 10-5 of this Act may affix stamps to packages of little cigars containing 20 or 25 little cigars. Stamping distributors may not sell or dispose of little cigars at retail to consumers or users at locations where stamping distributors affix stamps to packages of little cigars containing 20 or 25 little cigars. (c) The impact of the tax levied by this Act is imposed upon distributors engaged in the business of selling tobacco SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468