Form L-922 - Monthly Tobacco Tax Return - 2010 (Page 4 of 4) in pdf

South Carolina Department of Revenue

Instructions for Tobacco Report of Non-Participating Manufacturers

List on Schedule D the sales of cigarettes and roll-your-own tobacco products that were purchased from nonparticipating

manufacturers. These products should be reported as taxable sales on the monthly tax return.

Schedule D must be filed with the monthly Tobacco Return, even if there were no

NOTE:

purchases made from non-participating manufacturers during the reporting period.

Instructions for Completing Reverse Side

Column A:

Enter the name and address of the nonparticipating manufacturer.

Column B:

Enter the full brand name of the product sold (do not abbreviate). Do not break down into subcategories, such

as regular, menthol, light, etc. For example, for a cigarette named "Alpha Bravo Gold Menthol Lights," report only

"Alpha Bravo Gold." Do not report as "A B Gold or A B Gold Menthol Lights."

Column C:

Enter the name, address & file number of the person from whom each pack of cigarettes was purchased. (File

number refers to a South Carolina Licensed Distributor).

Column D:

Enter the number of packs of cigarettes sold in South Carolina that were reported tax paid on the South Carolina

monthly tax return and were produced by nonparticipating manufacturers. Do not list cigarettes that were produced

by nonparticipating manufacturers if the tax was paid at the time of purchase.

Column E:

Enter the pack size of cigarettes that you sold and were produced by nonparticipating manufacturers. (Example:

packs of 20's; packs of 25's; etc.)

Column F:

Multiply column "D," Number of Packs, by column "E," Cigarettes per pack.

Column G:

Enter number of ounces of roll-your-own tobacco that you sold into South Carolina that was reported tax paid on

your South Carolina monthly tax return and was produced by a nonparticipating manufacturer.

Column H:

Divide column "G," number of ounces of roll-your-own, by .09.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form, if you are an individual. 42 U.S.C 405(c)(2)(C)(i) permits a

state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201

mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed,

for securing proper identification. Your social security number is used for identification purposes.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to

the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the

Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family

Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.

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Form L-922 - Monthly Tobacco Tax Return - 2010 Page 4