Form Rc-6-A - Out-Of-State Cigarette Revenue Return (Page 2 of 2) in pdf

Form RC-6-A Instructions

General Information

false or fraudulent report or act as a distrib-

month as reported on Schedule CF or

utor of original cigarette packages without

Form RC-6-A-W.

Who must file a return?

a license, you are guilty of a Class 4 felony.

You must file Form RC-6-A if you are a

Line 24 – Write the gross value of all

licensed Illinois distributor of cigarettes

Step-by-Step Instructions

Illinois stamps not affixed to original

located outside of Illinois. An out-of-state

packages on hand at the end of the

Step 2: Report your cigarette stock

distributor is any person engaged in the

month as reported on Schedule CF or

business of selling cigarettes who brings or

Line 8 – Write, from Schedule CC

Form RC-6-A-W.

causes to be brought into Illinois any origi-

or Form RC-6-A-W, Out-of-State

nal packages of cigarettes for sale or other

Cigarette Revenue Return Worksheet; the

Returned merchandise

disposition in the course of such business.

number of cigarettes you purchased that

If you returned cigarettes with Illinois

had an Illinois stamp affixed to the original

When and where do I file?

stamps affixed to an out-of-state manufac-

package at the time of purchase.

turer, report the number of these cigarettes

You must file Form RC-6-A, including all

on Line 9 and the value of the stamps on

Line 10 – Write any other necessary de-

attachments, on or before the 15th day of

Line 20. If you return unaffixed stamps to

ductions. You must fully explain these de-

each month, showing the quantity of ciga-

us, also report the value of these stamps

rettes you manufactured, imported, or pur-

ductions on Schedule CH.

on Line 20.

chased during the preceding month and the

Line 11 – Write, from Schedule CK, the

quantity of cigarettes you sold or otherwise

When an original cigarette package bear-

number of unstamped cigarettes shipped

disposed of in Illinois during that period.

ing an Illinois cigarette revenue stamp

from a point outside Illinois to a point in-

You owe a late-filing penalty if you do not

is returned to you, report the return

side of Illinois.

as a purchase with stamps affixed on

file a processable return by the due date.

Line 12 – Write the total number of Illinois

Schedule CC.

We will bill you for penalties and interest,

stamped cigarettes shipped into Illinois as

if applicable. For more information about

reported on Schedule CL.

penalties and interest, see Publication 103,

Line 13 – Beginning July 1, 2002, the mill

Penalties and Interest for Illinois Taxes.

rate is 49 mills ($0.049) per cigarette. Use

To receive a copy of this publication, visit

this rate to figure the tax due. However, if

our web site at tax.illinois.gov or call

Step 2, Line 12, includes cigarettes sold at

1 800 356-6302.

“old” or multiple mill rates, you will need to

Mail Form RC-6-A and attachments to:

figure the amount for Line 13 by complet-

LIQUOR & CIGARETTE TAX SECTION

ing Form RC-6-A-W.

ILLINOIS DEPARTMENT OF REVENUE

Step 3: Report your cigarette

PO BOX 19019

SPRINGFIELD IL 62794-9019

revenue stamp usage

Note: If you prefer you can file electronically.

Line 14 – Write the gross value (do not

deduct any discount allowed on invoices)

If you have questions, write us at the

of all Illinois stamps, whether affixed to

address above or call us weekdays from

original packages or loose, on hand at the

8:00 a.m. to 4:30 p.m. at 217 782-6045.

beginning of the month for which you are

What records must I keep?

filing this return.

You must keep, at your licensed address,

Line15 – Write the total value of unaffixed

complete and accurate records of ciga-

stamps transferred from another licensed

rettes you held, purchased, manufactured,

distributor.

brought in or caused to be brought into Il-

Line 16 – Write the gross value of all Illi-

linois and then sold or otherwise disposed

nois stamps you purchased from us during

of. You must also keep all invoices, bills

the month.

of lading, sales records, copies of bills of

sale, inventory at the close of each month

Line 17 – Figure the gross value of all

of all cigarettes on hand and of all ciga-

Illinois stamps that were affixed to original

rette revenue stamps, both affixed and

packages of cigarettes when you pur-

unaffixed, and other pertinent papers and

chased or otherwise acquired them as

documents relating to the purchase, sale,

reported on Schedule CC.

or disposition of cigarettes.

Books, records, papers, and documents

Beginning July 1, 2002, the mill rate is 49

must be available for inspection during busi-

mills ($0.049) per cigarette. Use this rate

ness hours by us or our authorized agent

to figure the value of stamps affixed to

and be preserved for at least three years.

original packages when purchased. How-

What other penalties may be

ever, if Step 2, Line 8, includes cigarettes

purchased at “old” or multiple mill rates,

imposed?

you will need to figure the amount for

If you affix counterfeit stamps, sell, or offer

Line 17 by completing Form RC-6-A-W.

to sell cigarettes with counterfeit stamps

affixed, you are guilty of a Class 2 felony.

Line 19 – Write the total value of unaffixed

stamps transferred to another licensed

If you do not keep the required records or

if you falsify those records, you are guilty

distributor.

of a Class 4 felony. If you do not safely

Note: All transfers of cigarette stamps

preserve the required records for a period

must be approved by the department prior

*ZZZZZZZZZ*

of three years or do not allow us to inspect

to the transfer.

them, you are guilty of a business offense

Line 23 – Write the total value of all Il-

and may be fined up to $1,500.

linois stamps affixed to original packages

If you make, file, render, sign, or verify any

of cigarettes on hand at the end of the

RC-6-A (R-04/10)

Form Rc-6-A - Out-Of-State Cigarette Revenue Return Page 2

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