Form Rc-6 Instructions
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1Form RC-6 Instructions
General Information
What other penalties may be
Line 19 – Effective June 24, 2012, the mill rate
is 99 mills ($0.099) per stick. Use this rate to
imposed?
Who must file a return?
figure the tax due. However, if Step 2, Line 18,
If you affix counterfeit stamps, sell, or offer to
You must file this return if you are a licensed
includes cigarettes or little cigars sold at “old”
sell cigarettes or little cigars with counterfeit
Illinois distributor of cigarettes. An Illinois
or multiple mill rates, you will need to figure the
stamps affixed, you are guilty of a Class 2 felony.
distributor is any person engaged in the
amount for Line 19 by completing Form RC-6-W.
business of selling cigarettes in Illinois who
If you do not keep the required records or if you
Step 3: Report your cigarette tax
brings or causes to be brought into Illinois any
falsify those records, you are guilty of a Class 4
stamp usage
original packages of cigarettes for sale or other
felony. If you do not safely preserve the required
Line 20 – Enter the gross value (do not deduct
disposition in the course of such business.
records for a period of three years or do not allow
any discount allowed on invoices) of all Illinois
Beginning July 1, 2012, little cigars were
us to inspect them, you are guilty of a business
stamps, whether affixed to original packages
classified as cigarettes under the Cigarette Tax
offense and may be fined up to $1,500.
or loose, on hand at the beginning of the
Act. Beginning July 1, 2013, little cigars are
If you make, file, render, sign, or verify any false
month for which you are filing this return.
taxed under the Tobacco Products Tax Act. For
or fraudulent report or act as a distributor of
purposes of this form, effective July 1, 2012,
Line 21 – Enter the total value of unaffixed stamps
original cigarette or little cigar packages without
“sticks” means “cigarettes,” as defined by the
transferred from another licensed distributor.
a license, you are guilty of a Class 4 felony.
Cigarette Tax Act, and, beginning July 1, 2013,
Line 22 – Enter the gross value of all Illinois
Step-by-Step Instructions
“sticks” means both “cigarettes,” as defined
stamps you purchased from us during the month.
Step 2: Report your stock
by the Cigarette Tax Act and “little cigars,”
Line 23 – Figure the gross value of all Illinois
Line 8 – Enter the total number of cigarettes
as defined by the Tobacco Products Tax Act.
stamps that were affixed to original pack-
and little cigars you have on hand at the
Beginning July 1, 2013, you must file this return
ages of cigarettes or little cigars when you
beginning of the month, regardless of where
if you are a stamping distributor of little cigars.
purchased or otherwise acquired them as
you purchased them. Include both stamped and
When and where do I file?
reported on Schedule CC.
unstamped cigarettes and little cigars and those
You must file this return, including all attachments,
Effective June 24, 2012, the mill rate is 99
in public warehouses.
on or before the 15th day of each month, showing
mills ($0.099) per stick. Use this rate to
Line 9a – From Schedule CA, enter the number
the quantity of cigarettes and little cigars you
figure the value of stamps affixed to original
of cigarettes and little cigars you imported into
manufactured, imported, or purchased during the
packages when purchased. However, if
Illinois that did not have an Illinois stamp affixed
preceding month and the quantity of cigarettes
Step 2, Line 9c, includes cigarettes or little
to the original package.
and little cigars you sold or otherwise disposed of
cigars purchased at “old” or multiple mill
Line 9b – From Schedule CB, enter the number
in Illinois during that period.
rates, you will need to figure the amount for
of cigarettes and little cigars you purchased in
Line 23 by completing Form RC-6-W.
You owe a late-filing penalty if you do not file
Illinois from other licensed distributors that did
Line 25 – Enter the total value of unaffixed stamps
a processable return by the due date. We will
not have an Illinois stamp affixed.
transferred to another licensed distributor.
bill you for penalties and interest, if applicable.
Line 9c – From Schedule CC or
For more information about penalties and
Note: All stamp transfers must be approved by
Form RC-6-W, Cigarette and Little Cigar
interest, see Publication 103, Penalties and
the department prior to the transfer.
Revenue Return Worksheet, enter the number
Interest for Illinois Taxes, available on our
Line 29 – Enter the total value of all Illinois
of cigarettes and little cigars you purchased
website at tax.illinois.gov.
stamps affixed to original packages of cigarettes
that had an Illinois stamp affixed to the original
Mail your completed Form RC-6 and attachments to:
or little cigars on hand at the end of the month
package at the time of purchase.
as reported on Schedule CF or Form RC-6-W.
ALCOHOL, TOBACCO AND FUEL DIVISION
Line 12 – Enter the number of unstamped
ILLINOIS DEPARTMENT OF REVENUE
Line 30 – Enter the gross value of all Illinois
cigarettes and little cigars (or those bearing
PO BOX 19019
stamps not affixed to original packages on
another state’s stamps) on which no Illinois
SPRINGFIELD IL 62794-9019
hand at the end of the month as reported on
tax has been paid and that you shipped from
Form RC-6 can be filed electronically using
Schedule CF or Form RC-6-W.
a point in Illinois to a point outside of Illinois
MyTax Illinois, available on our website at
Returned merchandise
pursuant to sale or other disposition. Include
tax.illinois.gov.
If you returned cigarettes or little cigars with
sales to out-of-state retailers holding multiple
If you have questions, write us at the address
Illinois stamps affixed to an out-of-state
transporter trip permits on Schedule CD.
above or call us weekdays from 8:00 a.m. to
manufacturer, report the number of returned
You must preserve bills of lading, post office
4:00 p.m. at 217 782-6045.
sticks on Line 11 and the value of the stamps on
insurance or registry receipts, or trip sheets to
Line 26. If you return unaffixed stamps to us, also
What records must I keep?
support all entries on Schedule CD.
report the value of these stamps on Line 26.
You must keep within Illinois, at your licensed
Line 13 – Enter the number of cigarettes and
If you returned unstamped cigarettes or
address, complete and accurate records of
little cigars on which no tax has been paid and
little cigars to an Illinois manufacturer or
cigarettes and little cigars you held, purchased,
that you sold to another licensed distributor,
distributor, report the return as a sale to
manufactured, brought into or caused to be
whether shipment was made directly from a
other licensed distributors on Schedule CE.
brought into Illinois and then sold or otherwise
warehouse in Illinois or from a manufacturer
If a customer located outside of Illinois returned
disposed of. You must also keep all invoices,
or out-of-state distributor by the drop shipment
unstamped cigarettes or little cigars to you, report
bills of lading, sales records, copies of bills
method. Schedule CE must show the
the return as an importation on Schedule CA.
of sale, inventory at the close of each month
purchaser’s FEIN, and the purchaser must
of all cigarettes and little cigars on hand and
When an original package bearing an Illinois
report receiving the cigarettes or little cigars on
of all cigarette tax stamps, both affixed and
cigarette tax stamp is returned to you, report
Schedule CB.
unaffixed, and other pertinent papers and
the return as a purchase with stamps affixed on
Line 14 – From Schedule CH, enter the total
documents relating to the purchase, sale, or
Schedule CC.
number of little cigars that are reportable on
disposition of cigarettes and little cigars.
If you returned packages without
Line 8 of Form RC-55, Unstamped Little Cigar
Such books, records, papers, and documents
Illinois stamps affixed to an out-of-state
Sticks Tax Return, or any other necessary
must be available for inspection during
manufacturer, report this return as an
deductions. See Schedule CH instructions for
business hours by us or our authorized agent
out-of-state sale on Schedule CD.
additional information.
and employees and be preserved for at least
Line 17 – Enter the total number of cigarettes
three years.
and little cigars on hand at the end of the month
as reported on Schedule CF or Form RC-6-W.
RC-6 (R-07/13)
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