Form Tp-1 Instructions Tobacco Products Tax Return - Illinois Department Of Revenue
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1Form TP-1 Instructions
General Instructions
Step-by-Step Instructions
Who must file this return?
Step 1: Identify your business
You must file Form TP-1 if you are an Illinois-licensed distribu-
Complete Items 1 through 6.
tor of tobacco products (excluding cigarettes). A distributor is
Step 2: Figure the wholesale price of products
any person engaged in the business of selling tobacco
removed from your inventory
products to retailers (and in some cases to consumers) in
The wholesale price is the established list price for which a
Illinois. Distributors include
manufacturer sells tobacco products to a distributor. In the
in-state manufacturers and wholesalers;
absence of an established list price, the manufacturer’s
out-of-state manufacturers and wholesalers who have
invoice price at which he or she sells the tobacco product to
nexus in Illinois; and
an unaffiliated distributor will be used as the wholesale price.
retailers who purchase tobacco products directly from
The wholesale price is the price established before any
unlicensed out-of-state suppliers.
discount, trade allowance, rebate, or other reduction.
You have nexus in Illinois if you
Lines 1 and 2 - These amounts should be the wholesale price
have a business site in Illinois; or
for tobacco products you sold or otherwise disposed of during
have or maintain within Illinois directly or by subsidiary,
the month for which you are filing this return, regardless of
- an office or an agent or other representative operating in
whether you originally manufactured or purchased the prod-
this state, even if only occasionally, or
ucts during this month.
- a place ( e.g., a warehouse) from which you deliver or
Note: Line 2 should also include products you purchased prior
produce tobacco products.
to September 1, 1995, and sold during this month. You must
When must I file?
pay Illinois Tobacco Products Tax on these products.
You must file Form TP-1 on or before the 15th day of each
Line 3 - Add Lines 1 and 2. All tobacco products that have left
month to report transactions you made during the preceding
your inventory during this month should be accounted for in
month.
this figure.
Step 3: Figure your deductions
What if I fail to file this return and pay the
Line 5 - Transfers or sales of tobacco products between
amount I owe?
licensed distributors should be reported on this line.
You owe a late-filing penalty if you do not file a processable
return by the due date. You owe a late-payment penalty if you
Line 6 - Write a brief description of the deduction on the line
do not pay the tax you owe by the original due date of the
provided. For example, if you sold tobacco products to a U.S.
return. Interest is calculated on tax and penalty from the day
government agency, report your cost of those products on this
after the original due date of your return through the date you
line.
pay the tax and penalty. We will bill you for penalties and
Note: Samples are not allowable deductions. To receive credit
interest. See Publication 103, Uniform Penalties and Interest,
for tax that you have already paid on returned merchandise,
for additional information. To receive a copy of this publication,
you must attach Form TP-7, Schedule of Returned Merchan-
call 1 800 356-6302.
dise for Tobacco Products Tax. Without this documentation,
we cannot allow your deduction.
How long must I retain my records?
You must retain the records required to substantiate this
Step 4: Figure your payment
return for at least 3.5 years from the due date of the return or
Line 10 - Write the amount of credit you wish to apply toward
the date filed, whichever is later.
your tax and attach the original credit memorandum issued by
the Illinois Department of Revenue to your return.
What if I need to amend my return?
Line 11 - Subtract Line 10 from Line 9. This is the amount of
If you need to amend a Form TP-1 you previously filed, you
tax you owe. If you do not file a processable return or pay the
should complete and mail Form TP-2, Tobacco Products Tax
tax you owe by the due date, you will owe additional penalty
Claim for Credit/Amended Return, to us at the address below.
and interest. We will bill you for penalties and interest. If you
prefer to figure these amounts, see Publication 103, Uniform
Where do I send this return?
Penalties and Interest, and include the penalty and interest
Mail your completed return and payment to:
amounts on Line 11. Please identify how much is penalty and
ATTN TOBACCO PRODUCTS TAX
interest to the left of Line 11.
ILLINOIS DEPARTMENT OF REVENUE
Step 5: Sign below
PO BOX 19019
An owner, partner, officer of the corporation, or other person
SPRINGFIELD IL 62794-9019
who is authorized to file this return must sign the return. Be
sure to include a daytime telephone number where we can
If you have questions, call 217 785-2622.
reach you if we have questions.
TP-1 back (R-10/96)
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