Arizona Form 819nr - Nonresident Distributor'S Monthly Return Of Cigars And Tobacco Products Sold (For Nonresident Licensed Distributors) - Arizona Department Of Revenue Page 13
Download a blank fillable Arizona Form 819nr - Nonresident Distributor'S Monthly Return Of Cigars And Tobacco Products Sold (For Nonresident Licensed Distributors) - Arizona Department Of Revenue in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Arizona Form 819nr - Nonresident Distributor'S Monthly Return Of Cigars And Tobacco Products Sold (For Nonresident Licensed Distributors) - Arizona Department Of Revenue with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17AZ FORM 819NR
Rates
ITEM
ARS §42-3052
ARS §42-3251
ARS §42-3251.01
TOTAL
Cigars:
Small cigars weighing not more than 3 lbs/1000
$.040 per 20
$.089 per 20
$.134 per 20
$.263 per 20
Selling for $.05 or less .......................................
$.020 per 3
$.044 per 3
$.066 per 3
$.130 per 3
Selling for more than $.05 .................................
$.020 each
$.044 each
$.066 each
$.130 each
Smoking Tobacco, Snuff, Fine Cut Chewing, etc...
$.020 per oz.
$.045 per oz.
$.068 per oz.
$.133 per oz.
Cavendish, Plug, or Twist ......................................
$.005 per oz.
$.011 per oz.
$.017 per oz.
$.033 per oz.
Instructions
Line 2: On Schedule B-1, enter all sales during the month to your
General Instructions:
customers on Indian reservations that have not enacted their own
You must fi le this return and pay luxury tax if you are licensed to
tax. Enter the total from Schedule B-1, line 11 on page 1, line 2.
distribute cigars and tobacco products within the state of Arizona.
See specifi c instructions for Schedule B-1.
You must fi le the return monthly and pay the tax on or before the
Line 3a: On Schedule B-2, enter all sales during the month to your
th
20
day after the month the tax accrues.
customers on Indian reservations that have enacted and collect
Prepare this return for each month regardless of whether or not
their own reservation tax. Enter the total from Schedule B-2, line 7
any tax is due. File the original with the Arizona Department
on page 1, line 3a. See specifi c instructions for Schedule B-2.
of Revenue. Retain a copy of the return with all substantiating
Line 3b: On Schedule B-3, enter all sales during the month to your
documentation for at least four years, subject to inspection by the
customers on Indian reservations that have enacted and collect
Department.
their own reservation tax. Enter the total from Schedule B-2, line 7
You must provide your taxpayer identifi cation number on the
on page 1, line 3b. See specifi c instructions for Schedule B-3.
return. A tax identifi cation number is either your federal Employer
Line 3c: On page 1, add the amounts on line 3a and line 3b.
Identifi cation Number (EIN) or your Social Security Number (SSN)
Enter the total on line 3c.
if you are a sole proprietor with no employees.
Line 4a: On Schedule B-4, enter all sales during the month to
You may substitute a computer-generated schedule for any of the
your customers located on Indian reservations that have enacted
DOR schedules. You must obtain prior approval of your substitute
their own reservation tax which does not exempt tribal members
schedules. Your substitute schedules must be in the same format
and is collected by the Arizona Department of Revenue. Enter the
as the DOR schedules and contain all required information.
total from Schedule B-4, line 3 on page 1, line 4a. See specifi c
The licensee or authorized agent must sign the return.
instructions for Schedule B-4.
If you pay a preparer to complete the return, the preparer must
Line 4b: On Schedule B-5, enter all sales during the month to
sign the return and include his or her identifi cation number.
your customers located on Indian reservations that have enacted
Send payment, with the return, to the Arizona Department of
their own reservation tax which exempts tribal members, and
Revenue. Include your Taxpayer Identifi cation Number and your
is collected by the Arizona Department of Revenue. Enter the
Tobacco License Number on your check.
total from Schedule B-5, line 11 on page 1, line 4b. See specifi c
instructions for Schedule B-5.
State law imposes a penalty plus interest on the amount of tax
Line 4c: On page 1, add the amounts on Lines 4a and 4b. Enter
due on each return if your payment is late. State law imposes a
5% penalty per month if you fail to fi le. The combined penalties,
the total on Line 4c.
however, cannot exceed 25%.
Line 5:
On Schedule C-3, enter any cigars and/or tobacco
Attach copies of all invoices to the return for product sold or
products during the month to other Arizona licensed distributors
shipped into Arizona and credit invoices for product returned.
who will be responsible for paying the tax. Enter the total from
Schedule C-3, line 5 on page 1, line 5. See specifi c instructions
Schedules A, C, and D are computed using the “Total Rate” of
for Schedule C-3.
tax.
Line 6: On Schedule D, enter all cigars and/or tobacco products
Schedules B-1 through B-5 are computed using a combination of
returned by retailers during the month.
Enter the total from
rates of tax. See specifi c instructions for these schedules. For a
Schedule D, line 5 on page 1, line 6.
current list of retailers authorized to receive red or green stamped
Line 7: Enter the total of any cigars and/or tobacco products sold
cigarettes, call the Arizona Department of Revenue Tobacco Tax
Section at (602) 716-7808.
to military installations during the month.
Line 8: Add lines 2, 3c, 4c, 5, 6 and 7. Enter the total here.
Specifi c Instructions for Page 1:
Line 9: Subtract line 8 from line 1. Enter the difference here.
Line 1: On Schedule A, enter all cigars and/or tobacco products
you have shipped into the State of Arizona this month. This
Specifi c Instructions for Schedule A:
includes sales to registered Native American retailers and sales
List all sales made in the State of Arizona, including sales made
to other Arizona licensed distributors. Enter the total tax from
to registered Native American retailers, and sales made to other
Schedule A, line 5 on page 1, line 1. You may substitute a
Arizona licensed distributors who will be paying the tax.
computer generated list for the actual schedule.
Page 13 of 17
ADOR 14-5322 (8/05)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Arizona Form 819nr - Nonresident Distributor's Monthly Return Of Cigars And Tobacco Products Sold - Checklist
Financial
Form 819nr - Nonresident Licensed Distributor's Monthly Return Of Cigars And Tobacco Products Sold
Financial
Related Categories
Parent category: Financial