Why would the state of Illinois be entitled to money? If money were to be refunded, which will not happen, it would be to importers and not state governments.
That's TBD. The USSC did not rule on refunds. The debate now is who is more worthy of the refunds. All we know for sure is it won't be any foreigners, even though we were told they were the ones paying the tariffs.
The importers, who are almost exclusively Americans and paid the taxes, may be reimbursed.
However, consumers who consolidate in class action suits, could make a legal claim that they are more worthy of the refunds, as the importers weren't actually damaged, as they raised their prices to offset the new tax.
Only time will tell. It will probably be a mixture of reimbursements, and it wouldn't be shocking if the final outlays are in total more than the total tax income was originally.