Form Das 100 - Cigarette Dealer Floor Tax Return Form printable pdf download

Form Das 100 - Cigarette Dealer Floor Tax Return Form

BUREAU OF BUSINESS TRUST FUND TAXES

MISCELLANEOUS TAX DIVISION

DEPT. 280909

PENNSYLVANIA

HARRISBURG, PA 17128-0909

DEPARTMENT OF

evenue

DAS 100 ( -03)

COMMONWEALTH OF PENNSYLVANIA

DEPARTMENT OF REVENUE

DATE:

December 31, 2003

SUBJECT: Cigarette Floor Tax Return

REV-779

TO:

All Pennsylvania Cigarette Wholesalers, Retailers, and Vending Machine Operators

CIGARETTE TAX BULLETIN 03-16

On December 23, 2003, Governor Edward Rendell signed into law Act 46 of 2003 (HB 200 PN

3160) raising the excise tax on a pack of 20 cigarettes from $1.00 to $1.35 effective January 7, 2004, an

increase of $.35 cents per pack. Cigarette tax on packs of 25 cigarettes will increase from $1.25 cents to

$1.6875 per pack, an increase of $.4375 per pack. The new cigarette tax rate applies to all floor stock and

to all cigarettes in vending machines located within Pennsylvania on January 7, 2004.

In order to properly report and remit the floor tax due on your cigarette inventory, it will be necessary

to take an immediate physical inventory of all Pennsylvania stamped cigarettes held in your possession as

of 12:01 A.M. on January 7, 2004, complete and file the enclosed Cigarette Dealer Floor Tax Return

(REV-779) by the due date of April 6, 2004. Please refer to the filing instructions on the reverse side of

the floor tax return.

The top portion of the enclosed return marked “Retain this copy for your records” is to be retained

by the licensee for a period of three (3) years. Detach the floor tax return coupon and send it, along

with your floor tax payment, in the enclosed return envelope provided (E203). Please make sure the

Department of Revenue return address appears in the window of the envelope. The Cigarette Dealer Floor

Tax Return and payment may be filed anytime after January 7, 2004, but must be submitted no later than

April 6, 2004.

Failure to file a floor tax return and pay the floor tax due by April 6, 2004 will result in the imposi-

tion of penalties and interest and may result in criminal prosecution.

Visit the Department of Revenue’s Web site for the Cigarette Dealer Floor

Tax Return and additional information.

Should you have questions regarding this matter, please telephone (717) 772-6919 or FAX

(717) 705-8413.

Form Das 100 - Cigarette Dealer Floor Tax Return Form