Form T-204 Cig - Cigarette Dealer Monthly Sales & Use Tax Return July 2005 Page 2
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2STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS, DEPARTMENT OF ADMINISTRATION
DIVISION OF TAXATION
PLEASE READ CAREFULLY
THESE INSTRUCTIONS INCLUDE CHANGES IN REPORTING REQUIREMENTS
INSTRUCTIONS FOR PREPARING RETURNS -- DUE THE 20TH OF EACH MONTH FOR THE PREVIOUS CALENDAR MONTH
This coupon booklet is to be used by sellers of cigarettes and other tangible personal property.
IF YOU HAVE NO TRANSACTIONS TO REPORT FOR THE PERIOD, WRITE "NO SALES"
ITEM 2.
Enter sales for the quarter from living quarters in hotels, motels, rooming houses or
ACROSS THE MONEY COLUMNS OF FACE OF RETURN, SIGN AND MAIL TO DIVISION OF
tourist camps.
TAXATION, ONE CAPITOL HILL, STE 4, PROVIDENCE RI 02908-5802
ITEM 3.
Enter purchase price of merchandise, equipment, or other tangible personal
RETURNS FOR THE FIRST TWO (2) MONTH OF EACH QUARTER REQUIRE A NET SALES
property purchased for resale and subsequently used or consumed by you during
AND USE TAX PAYMENT ONLY. COMPLETE THE RETURN AS FOLLOWS:
the quarter rather than sold.
Enter cost of tangible personal property purchased outside of Rhode Island tax free
ITEM 4.
ITEM 1
Enter the sales and use taxes due on the sale of all taxable products including cigarettes
for use, storage, or consumption by you in this state during the quarter.
Add up the amount of prepaid sales tax shown (as a separate line item) on each purchase
ITEM 2
invoice issued to you by your cigarette distributor. Include only the prepaid sales taxes
ITEM 5.
Enter here the amount of any other transactions during the quarter subject to the
indicating a purchase date in the same month as this return.
tax (e.g. electricity, gas, etc., used for heating or lighting and purchased without
Item 1 less Item 2.
ITEM 3
payment of the tax.)
RETURNS FOR THE MONTHS OF SEPTEMBER, DECEMBER, MARCH AND JUNE.
ITEM 6.
Total of items 1,2,3,4,and 5 for the quarter.
To prepare the return for the last month in each quarter, start with the schedule below.
ITEM 7.
Total deductions for the quarter
IMPORTANT: - Start with (Schedule A) Item 1 below then complete the return on the
reverse side.
ITEM 8.
Item 6 less Item 7- Taxable Sales for the quarter.
SCHEDULE A
ITEM 9.
Item 8 times 7% - Sales & Use tax due for the quarter. CARRY TO ITEM 1 SCH B.
FRONT OF FORM
ITEM 1.
Include all sales (including cigarette sales) for the quarter in any way
related to Rhode Island businesses, including sales exempt from tax;
ITEM 1.
Enter amount of Sales & Use tax due for the quarter. (From Item 9 Sch A on back)
leases and rentals of personal property; and charges for printing,
fabricating, or processing personal property for consumers. Do not
ITEM 2
Enter Sales and Use Tax Due from Item #1 of Month #1 of calendar quarter.
include sales from rental of living quarters.
ITEM 3.
Enter Sales and Use Tax Due from Item #1 of Month #2 of calendar quarter.
Add up the amount of prepaid sales tax shown (as a separate line item) on
ITEM 4.
each purchase invoice issued to you by you cigarette distributor. Include
only the prepaid sales taxes indicating a purchase date in the third month of
the calendar quarter
ITEM 5.
Any credit for sales taxes paid in other states. Note: Credit taken cannot exceed
tax due on the amount of R.I. use tax (Item 4 on back of return).
ITEM 6.
Net sales and use tax due. Item 1 less items 2,3,4 & 5
IF A RETURN WAS FILED FOR THE FIRST AND/OR THE SECOND MONTH OF THE QUARTER, A COMPLETED
FORM T204 STMCR RECONCILIATION MUST BE FILED FOR THE LAST MONTH OF THE QUARTER.
Electronic Funds Transfer (EFT) is mandated for some taxpayers. Both ACH credit and ACH debit methods are available.
Please call (401) 222-6282 for information and authorization.
SCHEDULE A - GROSS RECEIPTS
Schedule B - Reconciliation
1. GROSS SALES FROM OTHER
$
$
1. SALES TAX FOR CALENDAR
THAN LINE 2 BELOW
QUARTER
(INCLUDING CIGARETTE SALES)
$
2. TAX PAID (ITEM 3, MONTH 1
$
2. ROOM OCCUPANCY SALES
OF CALENDAR QUARTER)
3. COST OF PERSONAL
3. CREDIT FOR PREPAID SALES
PROPERTY PURCHASED ON
$
$
TAX - MONTH 1 (ITEM 2, MONTH
RESALE CERTIFICATE BUT USED
1 OF CALENDAR QUARTER)
BY YOU
4. USE TAX: COST OF PERSONAL
$
$
PROPERTY PURCHASED
4. TAX PAID (ITEM 3, MONTH 2
OF CALENDAR QUARTER)
OUTSIDE OF STATE BUT USED
BY YOU
5. CREDIT FOR PREPAID SALES
5. OTHER ADDITIONS (DESCRIBE
$
$
TAX - MONTH 2 (ITEM 2, MONTH
AT BOTTOM OF FORM)
2 OF CALENDAR QUARTER)
$
6. TAX PAID (ITEM 3, - FROM
$
6. TOTAL SALES FOR QUARTER
FRONT OF RETURN)
7. CREDIT FOR PREPAID SALES
$
$
7. TOTAL DEDUCTIONS
TAX - MONTH 3 (ITEM 2, - FROM
FRONT OF RETURN)
$
8. TAXABLE RECEIPTS FOR THE
QUARTER (LINE 6 - LINE 7)
8. TOTAL line 1 minus lines
9. SALES AND USE TAX DUE FOR
$
$
2,3,4,5,6 & 7: If less than zero,
THE QUARTER (CARRY TO
please request refund. (a copy of
SCHED B - next column)
this form should be attached to
claim)
OTHER ADDITIONS (ON LINE 5):
T-204CIG REV 07/05
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