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wholesale price for all tobacco products, including moist snuff, sold or otherwise disposed of and other information that the Department may reasonably require. Beginning January 1, 2027, the return shall disclose the actual cost or actual cost list price for all tobacco products, other than little cigars, sold or otherwise disposed of and other information that the Department may reasonably require. Information that the Department may reasonably require includes information related to the uniform regulation and taxation of tobacco products. (a-5) Beginning February 1, 2027, every remote retail seller shall, on or before the 15th day of each month, file a return with the Department covering the preceding calendar month. The remote retail seller's return must report all cigars, pipe tobacco, or alternative nicotine products brought in or caused to be brought in from outside the State or shipped or transported to consumers within the State during the preceding calendar month. The return must include further information as the Department may prescribe and must show the total actual cost or actual cost list price paid by a remote retail seller for a tobacco product for the previous calendar month. The return must show the amount of tax due for all remote retail sales made from outside the State, to a consumer within the State during the preceding calendar month. It is the intent and purpose of this amendatory Act of the 104th General Assembly that the remote retail seller remit the tax SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468