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INSTRUCTIONS FOR TT-105

WISCONSIN TOBACCO PRODUCTS DISTRIBUTOR’S TAX RETURN – Out-of-State Permittees

WHO MUST FILE THIS RETURN

Use the TT-105 as a summary sheet for the accompanying print-

outs. Simply complete the top portion of the TT-105. Indicate “see

All out-of-state Wisconsin tobacco products distributors must complete

attached” on line 2 of the respective schedule and then enter the

this return each month and file it with the department. A return must be

total.

filed even if you do not have any transactions during a month. In this

instance, simply indicate “no transactions” on your return and send it to

Prepare your computer printouts using the same format and co-

the department.

lumnar sequence as each TT-105 schedule. Label each printout to

correspond with each schedule (e.g. Schedule 1 – Taxable Sales

WISCONSIN TOBACCO PRODUCTS TAX RATE

Into Wisconsin). If your computer cannot duplicate our format, you

The tobacco products tax rate is 25% of the manufacturer’s established

should submit a proposed format for our review and approval.

list price to distributors, prior to any reductions for volume or other dis-

Use paper 8½ X 11 inches.

counts. The tax on tobacco products imported from another country is

HOW TO COMPLETE THIS FORM

25% of the amount obtained by adding the manufacturer’s list price to

Complete Schedules 1, 2 & 3 on your tobacco products tax return (TT-

the federal tax, duties and transportation costs to the United States.

105). List each invoice separately and provide all the information re-

The tobacco products tax is not imposed on nontobacco items (for ex-

quested. When listing sales, remember to use the manufacturer’s es-

ample, papers, pipes or lighters) or cigarettes.

tablished list price to distributors.

DUE DATE

Your return is due 15 days after the close of the month. To be timely

Columns A, B, C & D – “Roll-Your-Own” (RYO) Tobacco

filed, a return must be postmarked by a United States Post Office on or

For the purpose of Wisconsin’s Tobacco Master Settlement Agree-

before its due date and received by the department within 5 days of the

ment Law (MSA), “roll-your-own” tobacco is tobacco that,

due date.

because of its appearance, type, packaging or labeling, is

suitable for use and likely to be offered to, or purchased by,

Late-filed Returns. Returns which are not timely filed are subject to

consumers as tobacco for making cigarettes. Invoices contain-

the following statutory charges:

ing “roll-your-own” tobacco products require additional reporting on

1. A mandatory $10 late-filing fee.

those products. For each invoice affected, enter who you purchased

2. Interest on the tax due at the rate of 1.5% per month calculated from

the product from, the manufacturer’s name, each brand name of

the due date of the return until date of payment.

“roll-your-own” tobacco, and the total ounces received per brand.

3. A penalty of 5% of the tax due for each month the tax is unpaid (not

Submit in duplicate all pages with Columns A, B, C & D com-

pleted.

exceeding 25% of the tax due).

RECORD KEEPING

SCHEDULE 1 - TAXABLE SALES SCHEDULE

You must keep a complete copy of your return and all records pertain-

Line 1 Enter only taxable sales of tobacco products on lines 1 through

ing to your business for at least 4 years. Keep them at the permit loca-

13. Include all sales to persons in Wisconsin who do not hold a To-

tion in a place and manner easily accessible for review by department

bacco Products Distributor permit (TPD) with our department, including

representatives.

all samples, “free” and promotional product.

ASSISTANCE AND FORMS

Line 15 Tax Due Multiply your total taxable sales on line 14 by 25%,

Information, forms and assistance are available at our

the tobacco products tax rate. This is the amount of tobacco products

following office:

tax you owe. Make your check payable to the Wisconsin Department of

2135 Rimrock Road

Revenue and send it with your return (or check the EFT payment box if

Madison, Wisconsin 53713

paid by EFT). Send your return to the address appearing in the upper

(608) 266-8970

right corner on the front of the TT-105.

SCHEDULE 2 - SALES TO TAX-EXEMPT ORGANIZATIONS

or write to:

Mail Stop 5-107

Enter on this schedule only sales to tax-exempt organizations in Wis-

PO Box 8900, Madison WI 53708-8900

consin such as military post exchanges or state or federally operated

FAX (608) 261-7049

veterans’ hospitals. These sales are not subject to the Wisconsin to-

E-Mail: excise@dor.state.wi.us

bacco products tax. Caution: Sales to Native American Indian Tribes/

retailers in Wisconsin are NOT exempt.

When ordering forms, include your Wisconsin permit number and the

SCHEDULE 3 - NONTAXABLE SALES

department’s form number that appears in the lower left corner on each

Enter on this schedule only nontaxable sales of tobacco products. In-

form (e.g., TT-105).

clude samples, “free” and promotional product sent to and sales to any

NAME/ADDRESS/OWNERSHIP CHANGES

person or business in Wisconsin who has a Wisconsin Tobacco Prod-

Immediately notify the department in writing when your business under-

ucts Distributor permit (TPD). Do not confuse this permit with a retail

goes any change to its name, address or ownership.

license for tobacco products.

ADDITIONAL INFORMATION

PERMIT CANCELLATION

f you discontinued or sold your business during the month, complete

1. An invoice must accompany the product at the time of delivery.

the Permit Cancellation box and note the effective date of cancellation.

2. When tobacco products are returned to you by Wisconsin custom-

If you sold your business, please provide the name and address of the

ers, issue a credit invoice and enter the transaction as a negative

purchaser. You must file a return for the month during which you go out

amount in brackets ( ) on the appropriate schedule.

of business and report tobacco products transactions until you cease

3. It is not necessary to enter sales of tobacco products when you

sales/shipments into Wisconsin.

cancel the invoice in its entirety before the order is shipped. How-

ever, you should retain the invoice and offsetting credit memo in

Permits are not transferable and must be returned to the depart-

your files.

ment for cancellation. Attach your permit to your final return.

4. When the tobacco products shipped is less than the amount shown

COMPUTER PRINTOUTS

on the invoice, issue a credit invoice for the difference and report it

The department will accept computer printouts of tobacco products trans-

as a negative sale (immediately below the original invoice if pos-

actions in lieu of listing individual sales on your distributor tax return

sible) and labeled “short”.

(TT-105). If you want to submit computer listings, you must

5. When tobacco products that you reported as short during a prior

also…

month are shipped in a subsequent month, issue a new invoice (ref-

erence the original invoice) and enter the amount you shipped on

TT-105a (R. 5-04)

the appropriate schedule.

Instructions For Tt-105 - Tobacco Products Distributor'S Tax Return - Out-Of-State Permittees

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