Form Tt-105 - Wisconsin Distributor'S Tobacco Products Tax Return - Out-Of-State Permittees Page 2

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INSTRUCTIONS
WHO MUST FILE THIS RETURN
INTERNET ADDRESS
All out-of-state Wisconsin tobacco products distributors must
You can access the department’s website 24 hours a day, seven
complete this return each month and file it with the department.
days a week, at
A return must be filed even if you do not have any transactions
From this website, you can:
during a month. In this instance, simply indicate “no transactions”
• Complete electronic fill-in forms
on your return and send it to the department.
• Download forms, schedules, instructions, and publications
WISCONSIN TOBACCO PRODUCTS TAX RATE
• View answers to frequently asked questions
The tobacco products tax rate is 50% of the manufacturer’s
• E-mail us comments or request help
established list price prior to any reductions for volume or other
discounts on all tobacco products except moist snuff and includes
NAME/ADDRESS/OWNERSHIP CHANGES
a cigar maximum tax of $0.50 per cigar. The tobacco products
Immediately notify the department in writing when your business
tax is not imposed on nontobacco items (for example, papers,
undergoes any change to its name, address or ownership.
pipes or lighters) or cigarettes. Moist snuff is taxed at the rate of
$1.31 per ounce. The tobacco tax on cigars is the lower of either:
PERMIT CANCELLATION
1. 50% of the manufacturer’s established list price to distributors
If you discontinued or sold your business during the month,
(prior to any reduction for volume or discount); OR
complete the Permit Cancellation box and note the effective date
of cancellation. If you sold your business, please provide the
2. $0.50 per single cigar.
name and address of the purchaser. You must file a return for
the month during which you go out of business and report tobacco
DUE DATE
products transactions until you cease sales/shipments into
Your return is due 15 days after the close of the month. To be
Wisconsin.
timely filed, a return must be postmarked by a United States
Post Office on or before its due date and received by the depart-
Permits are not transferable and must be returned to the
ment within 5 days of the due date.
department for cancellation. Attach your permit to your final return.
LATE-FILED RETURNS
LINE INSTRUCTIONS
Returns which are not timely filed are subject to the following
Line 1
Enter the grand total from Form TT-107, line 21.
statutory charges:
Line 4
Enter the grand total from Form TT-107M, line 22.
1. A mandatory $10 late-filing fee.
Line 7
Enter the grand total from Form TT-107C, line 20.
2. Interest on the tax due at the rate of 1.5% per month
calculated from the due date of the return until date of
Line 9
Enter the total value from Form TT-117, column G,
payment.
line 13, that you wrote off as a bad debt deduction for tobacco
3. A penalty of 5% of the tax due for each month the tax is
products tax during the month.
unpaid (not exceeding 25% of the tax due).
Line 10 Enter the total value of all tobacco products tax
attributable to prior bad debt deductions claimed on which you
RECORD KEEPING
received repayment during the month. Attach a written
You must keep a complete copy of your return and all records
explanation and copies of the corresponding Form TT-117(s)
used in preparing the return for at least 4 years. Keep them at
where the affected claim(s) was previously deducted.
the permit location in a place and manner easily accessible for
review by department representatives.
INVOICE INFORMATION
Invoices of tax-paid tobacco products must show the tobacco
ASSISTANCE AND FORMS
products tax as a separate item or have the statement “Wiscon-
Information, forms and assistance are available at our Madison
sin Tobacco Products Tax-Included Sale.”
office:
2135 Rimrock Road
(608) 266-8970
MAILING COMPLETED RETURN
Madison WI 53713
Sign and date your return. Mail it along with supporting schedules
and your payment (if paying by check) to the Wisconsin Depart-
or write to:
Mail Stop 5-107
ment of Revenue by its due date. Send your return to the address
PO Box 8900
appearing in the upper right corner on the front of this form.
Madison WI 53708-8900
FAX (608) 261-7049
Distributors with an annual tobacco products tax liability of
E-mail: excise@revenue.wi.gov
$40,000 or more are required to pay by electronic funds transfer
(EFT). Call (608) 264-9918 for information about paying taxes
When ordering forms, include your Wisconsin permit number
by EFT.
and the department’s form number that appears in the lower left
corner on each form (e.g., Form TT-105). Forms are also available
on the website below.

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