Instructions Template For The Preparation Of The Monthly Report For Distributors (Page 2 of 3) in pdf

Line 20 - Loss of unstamped cigarettes, if line 18 is less than line 11, enter the figure here.

Stamped Cigarettes:

Every cigarette account Taxpayer must complete the following:

Lines 6 thru 20, Column G for packages of 20 cigarettes; Column H for packages of 25. If you are located in WV and

stamp for multiple states, please see instructions below “Multiple States”.

Line 6 - Opening Inventory - the same as the closing inventory from the previous month report, line 10 (G and H). If this

is the first report you are completing, opening inventory will be zero.

Line 7 - Receipts of stamped cigarettes, you must complete Schedule 2, Receipts of Stamped Cigarettes and

attach to this report. **Any stamped returns you receive from your customers should be recorded on this line.

Line 8 - Transfers of WV stamped cigarettes is the same as line 5, column A and/or B.

Line 9 - Total of line 6 thru 8.

Line 10 - Closing inventory, a physical count of all WV stamped packages on hand at the close of the month. This

includes any returns that have not been sent to the manufacturer.

Line 11 - Total to account for, subtract line 10 from line 9.

Line 12 - 14 (for unstamped cigarettes, column E and F only)

Line 15 - Sales of WV stamped cigarettes. You must complete Schedule 3, Sales of Stamped Cigarettes into West

Virginia Only online at

. Out-of-state accounts must submit copies of export schedules

submitted to their home state.

Line 16 - Total of WV stamped packages returned to the manufacturer. You must submit the original affidavit and bill

of lading along with an Application for Refund/Credit of Cigarette Tax to receive a refund/credit of the tax. **All stamped

packages returned to the manufacturer should be reported on this line.

Line 17 - WV stamped packages destroyed by fire or flood. You must submit an affidavit witnessed by an official

authorized by the Tax Department.

Line 18 - Total disposals of WV stamped cigarettes, add line 12 thru 17.

Line 19 - Gain of stamped cigarettes, if line 18 is greater than line 11, enter here.

Line 20 - Loss of stamped cigarettes, if line 18 is less than line 11, enter here.

Multiple States:

In-state accounts ONLY must complete the information for multiple states.

On the back of the report is the CIGARETTE TAX STAMP INVENTORY and CIGARETTE PACKAGE

ACCOUNTABILITY.

Complete lines 1 thru 20 the same as above for each state. Please indicate each state in each column.

For Cigarette Stamp Inventory - Total each line for each state and enter the total on the appropriate line in Column S.

Transfer each line (1 thru 5) to the front of the report to Column C for stamps for packages of 20 cigarettes and Column D for

stamps for packages of 25 cigarettes.

For Cigarette Package Accountability - Total each line for each pack size and enter in the last two (2) columns in this

section. Transfer each line (6 thru 18) to the front of the report to Column I for packages of 20 cigarettes and Column J for

packages of 25 cigarettes.

Lines 21 (for packages of 20 cigarettes) and 22 (for packages of 25 cigarettes):

In-State accounts :

Instructions Template For The Preparation Of The Monthly Report For Distributors Page 2