Fillable Form Tp-1 - Tobacco Products Tax Return

Form TP-1 Instructions

General Instructions

Step-by-Step Instructions

Who must file Form TP-1?

Step 1: Identify your business

You must file Form TP-1, Tobacco Products Tax Return, if you

Complete Lines 1 through 7 to identify your business.

are an Illinois-licensed distributor of tobacco products (exclud-

ing cigarettes). A distributor is any person engaged in the

Step 2: Wholesale price of products removed

business of selling tobacco products to retailers (and in some

from your inventory

cases to consumers) in Illinois. Distributors include

Wholesale price is the established list price for which a manu-

•

in-state manufacturers and wholesalers;

facturer sells tobacco products to a distributor. In the absence

•

out-of-state manufacturers and wholesalers who have

of an established list price, the manufacturer’s invoice price

nexus in Illinois; and,

at which he or she sells the tobacco product to an unaffiliated

•

retailers who purchase tobacco products directly from

distributor will be used as the wholesale price. The wholesale

price is the price established before any discount, trade allow-

unlicensed out-of-state suppliers.

ance, rebate, or other reduction.

You have nexus in Illinois if you

•

Lines 8 and 9 - Write the wholesale price for tobacco products

have a business site in Illinois; or

•

you sold or otherwise disposed of during the month for which

have or maintain within Illinois directly or by subsidiary,

you are filing this return, regardless of whether you originally

- an office or an agent or other representative operating in

manufactured or purchased the products during this month.

this state, even if only occasionally; or

Line 10 - Add Lines 8 and 9. This is the cost of all tobacco

- a place (e.g., a warehouse) from which you deliver or

products removed from your inventory during this month.

produce tobacco products.

Step 3: Figure your deductions

When must I file Form TP-1?

Line 11- Write the amount of tobacco products sold and

You must file Form TP-1 and pay any tax due on or before the

shipped to someone outside of Illinois. Attach Schedule TP-11,

15th day of each month to report transactions you made dur-

Tobacco Products Sold in Interstate Commerce.

ing the preceding month.

Line 12- Write the amount of transfers or sales of tobacco

Mail your completed return and payment to

products between licensed distributors/wholesalers. Attach

ATTN TOBACCO PRODUCTS TAX

Schedule TP-12, Tobacco Products Sold to Other Distributors/

ILLINOIS DEPARTMENT OF REVENUE

Wholesalers.

PO BOX 19019

Line 13 - Other deductions. You must include a brief description

SPRINGFIELD IL 62794-9019

of the deduction (i.e., cost of tobacco products sold to a U.S.

government agency). Attach Schedule TP-13, Other Deduc-

Note: If you prefer, you can file Form TP-1 using our WebFile

tions. Samples are not allowable deductions.

program at tax.illinois.gov.

Note:To receive credit for tax that you have already paid on

What if I fail to file and pay the amount I owe?

returned merchandise, you must attach Form TP-7, Schedule

You owe a late-filing penalty if you do not file a process-

of Returned Merchandise for Tobacco Products Tax. Without

able return by the due date, a late-payment penalty if you

this documentation, we cannot allow your deduction.

do not pay the tax you owe by the date the tax is due, and a

Step 4: Figure your payment

bad check penalty if your remittance is not honored by your

Line 17 - If you have a credit memorandum issued to you by

financial institution. Interest is calculated on tax from the day

us and wish to apply that toward your balance due, write the

after the original due date of your return through the date you

amount of credit you wish to apply.

pay the tax. We will bill you for penalties and interest. For more

Line 18 - Subtract Line 17 from Line 16 to determine the

information about penalties and interest, see Publication 103,

amount of tax you owe. If you do not file a processable return

Penalties and Interest for Illinois Taxes. To receive a copy of

or pay the tax you owe by the due date, you will owe additional

this publication, visit our Web site at tax.illinois.gov or call us

penalty and interest. We will bill you for penalties and interest.

at 1 800 356-6302.

If you prefer to figure these amounts, see the most current

How long must I retain my records?

Publication 103, Penalties and Interest for Illinois Taxes,

You must retain the records required to substantiate this return

because application of penalties and interest may be different

depending on when your return is due. Include the penalty

for at least 3.5 years from the due date of the return or the

and interest amounts on Line 18. Please identify how much is

date filed, whichever is later.

penalty and interest to the left of the Line 18.

What if I need to correct a previously filed return?

Step 5: Signatures

If you need to correct a previously filed Form TP-1, you must

An owner, partner, officer of the corporation, or other person

complete Form TP-1-X, Tobacco Products Tax Claim for

who is authorized to file your returns must sign Form TP-1.

Credit/Amended Return.

If you use a tax preparer, he or she must also sign and date

Where do I get help?

Form TP-1. Be sure to include a daytime telephone number

If you have questions or need help completing your return, you

where we can reach you if we have questions.

can call us weekdays between 8:00 a.m. and 4:30 p.m. at

217 782-6045.

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TP-1 (R-04/10)

Form Tp-1 - Tobacco Products Tax Return - 2010 Page 2

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