Form Wv-Tp702-Op - Other Tobacco Products Purchaser Excise And Use Tax Report (Page 3 of 3) in pdf

Form Wv-Tp702-Op - Other Tobacco Products Purchaser Excise And Use Tax Report Page 3

INSTRUCTIONS FOR COMPLETING

OTHER TOBACCO PRODUCTS PURCHASER EXCISE AND USE TAX REPORT

Please print or type all information on this report.

WV Identification Number or Social Security Number:

Enter your Social Security Number or WV Identification Number, Name, Address, City, State, and Zip Code.

Period Covered by Report:

Enter the month and year the cigarettes were purchased. This report is due the 15

of each month following receipt of

products.

Other Tobacco Product (OTP) Excise Tax Calculation:

Line 1 – Add the total cost of Other Tobacco Products purchased as entered above.

Line 2 – Tax rate.

Line 3– Multiply the total cost of products purchased on line 1 by the tax rate on line 2. This is the OTP tax you owe.

Use Tax Calculation:

Line 1 – Enter the total cost of Other Tobacco Products purchased (less any shipping charges if separately stated).

Line 2 – Tax rate.

Line 3 – Multiply line 1 by the tax rate on line 2. This is the amount of use tax you owe

SCHEDULE 1

Purchase Information:

Enter the brand names and/or types of the other tobacco products purchased.

Enter the name, address, website and phone number (if available) of the business/person(s) from whom each sale of

other tobacco products were purchased.

Enter the date(s) the other tobacco products were purchased.

Enter the cost of other tobacco products purchased.

Please remit payment for both taxes. Make check payable to WV State Tax Department and mail to:

WV State Tax Department

Office of Business Registration

1001 Lee St East

Charleston, WV 25301

Please sign and date both reports. Include a telephone number where you can be reached should we have any questions

regarding your report.

Form Wv-Tp702-Op - Other Tobacco Products Purchaser Excise And Use Tax Report Page 3