Form Tob: Use - Tobacco/playing Cards Use Tax Return - 2009 Page 2
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1
2INSTRUCTIONS
Column 1:
Show name and address of company from whom products were received. Show each shipment received.
Column 2:
Show the date product was received.
Column 3:
Show the total number of single cigarette sticks received regardless of the pack size (20/pack, etc.). Tax is $.02125 each stick.
Column 4:
TAX DUE – Multiply column 3 by the tax rate of $0.02125.
Column 5:
For OTP (tobacco products other than cigarettes), show the TYPE OF PRODUCT received (cigars, little cigars, snuff, smoking
tobacco or chewing tobacco).
NOTE: Separate lines must be shown for products with different tax rate categories. For example, if you receive snuff products at the 1¢ and 2¢
tax rates, a line must be completed for each category.
Column 6:
Under “NO. OF ITEMS OR SIZE OF PKG.”:
• If cigars, show number in package. For example, show 5 for a pack of 5 cigars, 50 for a box of 50 cigars, etc. (Tax is based on
the retail price.)
• If little cigars, take the total number of little cigars. Divide this figure by 10. Round this figure up to the next whole number if it
results in a fraction. Enter the results in column 6. (Tax is 4¢ for 10 or fractional part of 10.)
• If smoking tobacco or snuff, show the number of ounces in the package or container per single unit. (Tax is based on weight.)
• If chewing tobacco, show the total weight of the carton or case instead of the weight of the individual unit. (Show item’s indi-
vidual unit weight only if received as a unit.)
• If playing cards, leave this column blank.
Column 7:
Show the appropriate “RATE OF TAX” according to the tax rate schedule shown below. (NOTE: For smoking tobacco and snuff, you
must also show the tax rates based on ounces over 4 ozs. and 6 ozs. respectively. For example, if a smoking tobacco item weighs
6.5 ozs.; the rate of tax is $0.39 (21¢ for the 1st 4 ozs. and 6¢ each for the 2 full ozs. and the .5 fractional part of an oz.).
Column 8:
Show the “NO. OF PKGS.” received. (NOTE: If chewing tobacco, show the number of cartons/cases received. If chewing tobac-
co was not received as a carton or case, show the number of individual units.) If little cigars, do not show anything in this column.
Column 9:
To calculate the “TAX DUE”:
• If little cigars, multiply column 6 times column 7.
• If cigars or chewing tobacco, multiply column 6 times column 7 times column 8.
• If smoking tobacco or snuff, multiply column 7 times column 8.
Column 10: Show the number of playing cards decks received.
Column 11: To calculate the “TAX DUE”, multiply column 10 by $0.10.
Line a. Total Tax – Add the TAX DUE amounts in each of columns 4, 9 and 11.
Line b. Interest – If the tax is not paid timely, interest based on the Total Tax amount is due. Contact the Department for the amount.
Line c. AMOUNT DUE EACH TAX – Add lines a and b of columns 4, 9 and 11.
Line d. TOTAL AMOUNT DUE EACH TAX – Add line c of columns 4, 9 and 11.
Line e. Failure to timely file penalty – If the tax return is not timely filed, a penalty the greater of 10% of the Total Tax or $50 is due.
Line f. Failure to timely pay penalty – If the tax is not timely paid, a penalty of 10% of the Total Tax is due.
Line g. GRAND TOTAL DUE – Add lines d thru f. This is the amount due on this return.
SCHEDULE OF TAXES ON TOBACCO PRODUCTS AND PLAYING CARDS
Cigarettes
Tax
Each single stick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02125¢
Cheroots, Stogies, Cigars, etc.
Tax on Box
Retail Price
Tax per M
of 50 Cigars
Tax Per Cigar
3-1/3¢ each or less . . . . . . . . . . . . . . . . . . . . . . . $ 3.00 . . . . . . . . . . . . $ 0.15 . . . . . . . . . . . . . . $ 0.003
Over 3-1/3¢ and not more than 5¢. . . . . . . . $ 6.00 . . . . . . . . . . . . $ 0.30 . . . . . . . . . . . . . . $ 0.006
Over 5¢ and not more than 8¢ . . . . . . . . . . . . $ 9.00 . . . . . . . . . . . . $ 0.45 . . . . . . . . . . . . . . $ 0.009
Over 8¢ and not more than 10¢ . . . . . . . . . . . $15.00 . . . . . . . . . . . . $ 0.75 . . . . . . . . . . . . . . $ 0.015
Over 10¢ and not more than 20¢ . . . . . . . . . . $30.00 . . . . . . . . . . . . $ 1.50 . . . . . . . . . . . . . . $ 0.030
Over 20¢. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $40.50 . . . . . . . . . . . . $2.025 . . . . . . . . . . . . . . $0.0405
Little Cigars
Snuff
Little cigars not weighing over three pounds
Weight
Tax
5/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1¢
per thousand: $0.04 for each ten cigars or
Over 5/8 ounces, not exceeding 1-5/8 ounces . . . . . . .
2¢
fractional part thereof.
Over 1-5/8 ounces, not exceeding 2-1/2 ounces . . . . .
4¢
Smoking Tobacco
Over 2-1/2 ounces, not exceeding 5 ounces
Weight
Tax
(cans, packages, gullets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6¢
1-1/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4¢
Over 3 ounces, not exceeding 5 ounces (glass,
Over 1-1/8 ounces, not exceeding 2 ounces. . . . . . . . . . 10¢
tumblers, bottles) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7¢
Over 2 ounces, not exceeding 3 ounces . . . . . . . . . . . . . . 16¢
Over 5 ounces, not exceeding 6 ounces . . . . . . . . . . . . . .
8¢
Over 3 ounces, not exceeding 4 ounces . . . . . . . . . . . . . . 21¢
Twelve cents additional tax for each ounce or
Six cents additional tax for each ounce or
fractional part thereof over 6 ounces.
fractional part thereof over 4 ounces.
Chewing Tobacco
Playing Cards
Tax
Tax
Each ounce or fractional part thereof . . . . . . . . . . . . . 1-1/2¢
Each deck. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10¢
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