Instructions For Form Tc-553 - Tobacco Products Tax Return (Page 2 of 4) in pdf

Instructions For Form Tc-553 - Tobacco Products Tax Return Page 2

TC-553 Line-by-Line Instructions

Report all tobacco products bought during the reporting period.

Note: You must fill out Contact/Return information to complete your form.

Part A – Moist Snuff

Line 1 Enter the net weight for all products received from the manufacturer.

Line 2 Enter the net weight for all sales outside Utah. You may apply for credit of tobacco products you

bought tax-paid and sold outside Utah on your next quarterly return. You must pay tax on

tobacco products you bought to sell outside Utah at the time of purchase if they are delivered in

Utah.

Line 3 Enter the net weight for purchases on which you paid tax.

Line 4 Enter the amount of unsellable products included in line 1 on which you paid tax during a

previous tax period. Also enter an explanation.

Note: Keep supporting documents on merchandise returned to the factory for credit. You must

destroy unsellable tobacco products not returned to the factory in the presence of a Tax

Commission agent before you can get credit.

Line 5 Total of lines 2-4.

Line 6 Total of line 1 minus line 5.

Line 7 Current tax rate.

Line 8 Line 6 multiplied by line 7. This is your Moist Snuff tax.

Part B – Little Cigars

Line 1 Enter the number of sticks for all products received.

Line 2 Enter the number of sticks for all sales outside Utah. You may apply for credit of little cigars you

bought tax-paid and sold outside Utah on your next quarterly return. You must pay tax on little

cigars you bought to sell outside Utah at the time of purchase if they are delivered in Utah.