Arizona Form 819nr - Nonresident Distributor'S Monthly Return Of Cigars And Tobacco Products Sold (For Nonresident Licensed Distributors) - Arizona Department Of Revenue Page 15
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17AZ FORM 819NR
Instructions
of such cigarettes does not market or advertise such
Specifi c Instructions for Schedule B-1
Reservations That Have Not Enacted Their Own Tax.
cigarettes in the United States);
2) Is the fi rst purchaser anywhere for resale in the United States
Retailers whose registration numbers end in “-1” are either owned
of cigarettes manufactured anywhere that the manufacturer
by an Indian tribe, a tribal enterprise, or an enrolled member of the
does not intend to be sold in the United States; or
tribe. These retailers should collect both the §42-3251 and the
§42-3251.01 tax rates when selling to a non-enrolled member of
3) Becomes a successor of an entity described in paragraph 1
the tribe.
or 2.
Retailers whose registration numbers end in “-2” are licensed
The term “tobacco product manufacturer” does not include an
Indian traders. These retailers should collect the §42-3052, the
affi liate of a tobacco product manufacturer unless such affi liate
§42-3251, and the §42-3251.01 tax rates when selling to a non-
itself falls within any of paragraphs 1 through 3 above.
enrolled member of the tribe.
“Participating manufacturer” has the same meaning prescribed
For “-1” retailers, enter the registration number, name, invoice
in Section II(jj) of the Master Settlement Agreement and all
date and number, and the total number of items or total number of
amendments thereto. A list of participating manufacturers and
ounces sold, whichever is applicable. Do not round ounces of
their brands is maintained and updated at the web site of the
individual packages.
National Association of Attorneys General,
Line 1: Sum the total number of items sold and the total number of
“Nonparticipating manufacturer” (NPM) means any tobacco
ounces sold from all invoices. If necessary, round the total number
product manufacturer that is not a Participating Manufacturer.
of ounces sold from all invoices to the whole ounce. Round partial
“State excise taxes” means taxes imposed on tobacco products
ounces of cavendish, plug, or twist up to the next highest ounce
under A.R.S. Title 42, Chapter 3.
(i.e., round .1 oz. - .9 oz. up to 1 oz.). Round partial ounces of
smoking tobacco, snuff, fi ne cut chewing, etc. to the nearest ounce
Special Instructions for Schedule A-3
(i.e., round .1 oz. - .4 oz. down to 0 oz., round .5 oz. - .9 oz. up to
Participating Manufacturer’s Roll-Your-Own Tobacco
1 oz.). Enter totals here.
Sold in Arizona
Line 2: Calculate the number of items and number of ounces from
This report must be completed for every roll-your-own tobacco
line 1 that were sold tax free. Enter totals here.
brand family manufactured by a participating manufacturer for
Line 3: Multiply the totals on line 2 by the total tax rates. Enter
which the distributor paid state excise taxes.
amounts here.
Column (a): Enter the name of the participating manufacturer
Line 4: Calculate the number of items and number of ounces from
of the brand family of participating manufacturer roll-your-own
line 1 that were sold for which the §42-3251 and the §42-3251.01
tobacco reported in Column (c).
tax rates were collected. Enter totals here.
Column (b): Enter the name and address of who the brand family
Line 5: Multiply the totals on line 4 by the §42-3052 tax rates.
of roll-your-own tobacco, reported in column (c), was sold to.
Enter amounts here.
Column (c):
Enter the complete brand family name of the
Line 6: Add amounts from lines 3 and 5. Enter total here.
participating manufacturer roll-your-own tobacco.
Do not
abbreviate.
For “-2” retailers, enter the registration number, name, invoice
Column (d):
Enter the number of ounces of participating
date and number, and the total number of items or total number of
ounces sold, whichever is applicable. Do not round ounces of
manufacturer roll-your-own tobacco for which the distributor paid
individual packages.
state excise taxes.
Line 7: Sum the total number of items sold and the total number of
Special Instructions for Schedule A-4
ounces sold from all invoices. If necessary, round the total number
Nonparticipating Manufacturer’s (NPM) Roll-Your-Own
of ounces sold from all invoices to the whole ounce. Round partial
Tobacco Sold in Arizona
ounces of cavendish, plug, or twist up to the next highest ounce
This report must be completed for every roll-your-own tobacco
(i.e., round .1 oz. - .9 oz. up to 1 oz.). Round partial ounces of
brand family manufactured by a NPM for which the distributor paid
smoking tobacco, snuff, fi ne cut chewing, etc. to the nearest ounce
state excise taxes.
(i.e., round .1 oz. - .4 oz. down to 0 oz., round .5 oz. - .9 oz. up to
1 oz.). Enter totals here.
Attach copies of invoices to Schedule A-4 for nonparticipating
Line 8: Calculate the number of items and number of ounces from
manufacturers roll-your-own tobacco products shipped into
Arizona.
line 7 that were sold tax free. Enter totals here.
Column (a): Enter the name and address of the nonparticipating
Line 9: Multiply the totals on line 8 by the total tax rate. Enter
manufacturer of the brand family of NPM roll-your-own tobacco
amounts here.
reported in Column (c).
Line 10: Add amounts from line 9. Enter total here.
Column (b): Enter the name and address of who the NPM roll-
Line 11: Add lines 6 and 10. Enter total here, and on page 1,
your-own tobacco, reported in column (c) was sold to.
line 2.
Column (c): Enter the date and invoice number of the invoice
Specifi c Instructions for Schedule B-2
pursuant to which you sold the roll-your-own tobacco identifi ed in
Reservations That Have Enacted And Collect Their Own Tax
Column (d).
for Only the §42-3251 Tax Rate
Column (d): Enter the complete brand family of the NPM roll-
Retailers whose registration numbers end in “-1” are either owned
your-own tobacco. Do not abbreviate.
by an Indian tribe, a tribal enterprise, or an enrolled member of
Column (e): Enter the number of ounces of NPM roll-your-own
the tribe.
tobacco for which the distributor paid state excise taxes.
Page 15 of 17
ADOR 14-5322 (8/05)
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