FYI for folks interested in the cannabis industry in Illinois: the Illinois Department of Revenue has released draft administrative rules pertaining to cannabis taxes in the latest Illinois Register, Volume 47, Issue 49.
In particular, this rulemaking provides for additional record keeping requirements for infuser organizations that process cannabis and cannabis-infused products on behalf of cannabis cultivators.
See the draft rules: https://www.ilsos.gov/departments/index/register/volume47/register_volume47_49.pdf
The Department of Revenue Rules pertaining to cannabis begin on Page 17966 (the 39th page of this document), headed “Cannabis Cultivation Privilege Tax.”