Form Rc-6-A - Out-Of-State Cigarette Revenue Return - 2002 Page 2
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1
2Form RC-6-A Instructions
General Information
What other penalties may be
Line 17 – Figure the gross value of all
imposed?
Illinois stamps that were affixed to original
Who must file a return?
packages of cigarettes when you pur-
If you affix counterfeit stamps, sell, or offer
You must file this return if you are a
chased or otherwise acquired them as
to sell cigarettes with counterfeit stamps
licensed Illinois distributor of cigarettes
reported on Schedule CC.
affixed, you are guilty of a Class 2 felony.
located outside of Illinois. An out-of-state
Beginning July 1, 2002, the mill rate is 49
If you do not keep the required records or
distributor is any person engaged in the
mills ($0.049) per cigarette. Use this rate
if you falsify those records, you are guilty
business of selling cigarettes who brings
to figure the value of stamps affixed to
of a Class 4 felony. If you do not safely
or causes to be brought into Illinois any
original packages when purchased. How-
preserve the required records for a period
original packages of cigarettes for sale or
ever, if Step 2, Line 8, includes cigarettes
of three years or do not allow us to inspect
other disposition in the course of such
purchased at “old” or multiple mill rates,
them, you are guilty of a business offense
business.
you will need to figure the amount for
and may be fined up to $1,500.
When and where do I file?
Line 17 by completing Form RC-6-A-W.
If you make, file, render, sign, or verify any
You must file this return, including all at-
Line 19 – Write the total value of unaffixed
false or fraudulent report or act as a dis-
tachments, on or before the 15th day of
stamps transferred to another licensed
tributor of original cigarette packages with-
each month, showing the quantity of ciga-
out a license, you are guilty of a Class 4
distributor.
rettes you manufactured, imported, or
Note: All transfers of cigarette stamps
felony.
purchased during the preceding month
must be approved by the department prior
and the quantity of cigarettes you sold or
Step-by-Step Instructions
to the transfer.
otherwise disposed of in Illinois during that
period.
Line 23 – Write the total value of all Illinois
Step 2: Report your cigarette stock
You owe a late-filing penalty if you do not
stamps affixed to original packages of
Line 8 – Write, from Schedule CC or
file a processable return by the due date.
cigarettes on hand at the end of the month
Form RC-6-A-W, Out-of-State
We will bill you for penalties and interest,
as reported on Schedule CF or
Cigarette Revenue Return Worksheet; the
if applicable. For more information about
Form RC-6-A-W.
number of cigarettes you purchased that
penalties and interest, see Publication
had an Illinois stamp affixed to the original
Line 24 – Write the gross value of all
103, Uniform Penalties and Interest. To
package at the time of purchase.
Illinois stamps not affixed to original
receive a copy of this publication, visit our
packages on hand at the end of the month
Web site at or call
Line 10 – Write any other necessary de-
1 800 356-6302.
as reported on Schedule CF or
ductions. You must fully explain these de-
Form RC-6-A-W.
Mail your completed Form RC-6-A and
ductions on Schedule CH.
attachments to:
Line 11 – Write, from Schedule CK, the
Returned merchandise
LIQUOR & CIGARETTE TAX SECTION
number of unstamped cigarettes shipped
If you returned cigarettes with Illinois
ILLINOIS DEPARTMENT OF REVENUE
from a point outside Illinois to a point in-
stamps affixed to an out-of-state manufac-
PO BOX 19019
side of Illinois.
turer, report the number of these cigarettes
SPRINGFIELD IL 62794-9019
on Line 9 and the value of the stamps on
Line 12 – Write the total number of Illinois
If you have questions, write us at the
Line 20. If you return unaffixed stamps to
stamped cigarettes shipped into Illinois as
address above or call our Springfield office
us, also report the value of these stamps
reported on Schedule CL.
weekdays from 8:00 a.m. to 4:30 p.m. at
on Line 20.
217 785-2622.
Line 13 – Beginning July 1, 2002, the mill
When an original cigarette package
rate is 49 mills ($0.049) per cigarette. Use
What records must I keep?
bearing an Illinois cigarette revenue stamp
this rate to figure the tax due. However, if
You must keep, at your licensed address,
is returned to you, report the return as a
Step 2, Line 12, includes cigarettes sold at
complete and accurate records of ciga-
purchase with stamps affixed on
“old” or multiple mill rates, you will need to
rettes you held, purchased, manufactured,
Schedule CC.
figure the amount for Line 13 by complet-
brought in or caused to be brought into
Illinois and then sold or otherwise
ing Form RC-6-A-W.
disposed of. You must also keep all in-
Step 3: Report your cigarette revenue
voices, bills of lading, sales records, cop-
stamp usage
ies of bills of sale, inventory at the close of
each month of all cigarettes on hand and
Line 14 – Write the gross value (do not
of all cigarette revenue stamps, both af-
deduct any discount allowed on invoices)
fixed and unaffixed, and other pertinent
of all Illinois stamps, whether affixed to
papers and documents relating to the
original packages or loose, on hand at the
purchase, sale, or disposition of cigarettes.
beginning of the month for which you are
Such books, records, papers, and docu-
filing this return.
ments must be available for inspection
Line15 – Write the total value of unaffixed
during business hours by us or our autho-
stamps transferred from another licensed
rized agent and employees and be pre-
distributor.
served for at least three years.
Line 16 – Write the gross value of all Illi-
nois stamps you purchased from us during
the month.
RC-6-A (R-07/02)
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