Form Cig Instructions

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TC00162
Form CIG Instructions
7-15-03
1.
Mark the type of business entity applying for a permit.
14. If you previously had an Idaho cigarette or tobacco
permit, enter the last year it was in effect, the permit
2.
Mark the type of permit(s) for which you are applying.
number, and the name of the business to which the
You are a:
permit was issued. If you do not know the old number or
name, give as much information as you can.
cigarette wholesaler if you wholesale cigarettes to
retailers or other wholesalers or buy cigarettes from
15. List the date you began or will begin to sell tobacco in
out-of-state vendors who are not Idaho distributors;
Idaho.
tobacco distributor if you wholesale tobacco
16. List the date you began or will begin to sell cigarettes in
products to retailers or other wholesalers, if you blend
Idaho.
tobacco, or if you will buy tobacco from out-of-state
vendors who are not Idaho distributors;
17. Indicate whether you intend to stamp cigarettes. If you
answered no, list the name of the wholesaler from whom
cigarette manufacturer/importer if you are located
you will purchase stamped cigarettes. If you want to
outside Idaho and sell cigarettes to Idaho-licensed
stamp cigarettes, you must post a surety bond in an
cigarette wholesalers.
amount that is at least two times the amount of tax due
on an average monthly tax return. The minimum bond
3.
Mark the item or items that best describe your purpose in
amount is $1,000. In lieu of a surety bond, you can post
filing this form. If there is a change in partners or share-
with the Idaho State Tax Commission items such as a
holders, enter the percentage of ownership change on the
bearer bond, an automatically renewable certificate of
line.
deposit, or an irrevocable letter of credit. (Proof that a
surety bond or other guarantee has been posted
4.
List your federal Employer Identification Number (EIN). If
must be attached to this application.)
you are a sole proprietor without employees and do not
have a federal EIN, leave this box blank.
18. List the appropriate information:
5.
List the legal name of the business. If the business is
a. If you marked sole proprietor on line 1, list both the
owned by a sole proprietor, the legal name is the owner's
proprietor's and the proprietor's spouse's name, address,
name.
and Social Security numbers.
6.
If you are a sole proprietor and do not have an EIN, enter
b. If you marked partnership on line 1, or you are a
your Social Security number.
limited liability company that has elected to be taxed as a
partnership, list each partner's name, address and Social
7.
List the name that the firm is doing business as (dba), if
Security number, or federal EIN if the partner is an entity
different from the legal business name. (Example: Legal
other than an individual. If there are more than three
name Sam Jones--dba Jones Distributing.)
partners, attach an additional page.
8.
List the mailing address of the business.
c. If you marked S corporation or corporation on line 1,
or you are a limited liability company that has elected to
9.
List the business' physical location in Idaho. If you have
be taxed as a corporation, list each corporate officer's
more than three locations, list them on a separate paper
name, address, and Social Security number. If there are
and attach it to this application.
more than three officers, attach an additional page.
10. If you want to have the report forms mailed to an address
You must sign and date the application.
other than the one listed on line 8 (such as your
accountant's address), list that address here.
Your signature certifies that you will comply fully
with the Idaho Tobacco Master Settlement Agreement
11. List the person to be contacted for clarification if there are
Complementary Act and all of its subsections. This
questions about this account.
Act is codified at Title 39, Chapter 84, Idaho Code.
The Act, in part, prohibits the stamping, selling,
12. List the telephone number of the contact person.
holding, or importing of cigarettes of tobacco manu-
facturers not listed and approved by the Idaho
13. If the business files income tax returns on a calendar year
Attorney General. The Act also imposes reporting
basis, enter December. If the business files income tax
and certification duties. For more information,
returns on a fiscal year basis, enter the month the fiscal
contact the Office of the Attorney General.
year ends.
If you are applying for a permit to be a cigarette
wholesaler or cigarette manufacturer/importer, attach
a $50 permit fee.
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