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products to retailers or consumers in this State. Beginning January 1, 2027, the impact of the tax levied by this Act is also imposed upon remote retail sellers that meet the threshold in subsection (a-5) of this Section. A remote retail seller shall pay the tax on all sales of cigars, pipe tobacco, and alternative nicotine products to consumers in this State on which the tax has not been paid by a distributor. Whenever a stamping distributor brings or causes to be brought into this State from without this State, or purchases from without or within this State, any packages of little cigars containing 20 or 25 little cigars upon which there are no tax stamps affixed as required by this Act, for purposes of resale or disposal in this State to a person not a stamping distributor, then such stamping distributor shall pay the tax to the Department and add the amount of the tax to the price of such packages sold by such stamping distributor. Payment of the tax shall be evidenced by a stamp or stamps affixed to each package of little cigars containing 20 or 25 little cigars. Stamping distributors paying the tax to the Department on packages of little cigars containing 20 or 25 little cigars sold to other distributors, wholesalers or retailers shall add the amount of the tax to the price of the packages of little cigars containing 20 or 25 little cigars sold by such stamping distributors. (d) Beginning on January 1, 2013, the tax rate imposed per ounce of moist snuff may not exceed 15% of the tax imposed upon SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468