Form Rev-791 As - Consumer Cigarette Use/excise Tax Return For Cigarettes Purchased After Jan. 7, 2004 Page 2

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INFORMATION AND INSTRUCTIONS
Who must file a Commonwealth of Pennsylvania
Filing Instructions:
Consumer Cigarette Excise Tax Return, Form REV-791?
Part 1:
Any person who purchases cigarettes not bearing the PA cigarette
Print or type your name, Date of Birth (Month, Day and Year)
tax stamp over the Internet, via mail order catalogs, or from other
Social Security Number, Address, City, State and Zip Code.
cigarette retail stores located outside PA and brings the cigarettes
into PA for consumption owes the Department of Revenue
Part 2:
Cigarette Excise Tax and Use Tax. PA Law permits you to possess
Lines 1., 2. & 3.
one carton of unstamped cigarettes at a time. Possessing more
Brand: List the full brand name of cigarettes purchased. Do not
than one carton is a violation and may result in prosecution.
break down into subcategories, such as regular, menthol, light, etc.
Purchased From: List the name of business the cigarettes were
What is the deadline for filing this form?
purchased from, address, phone number (if available), and Web
Form REV-791 must be completed and returned along with one
site. Paid by Credit Card, Check, Money Order, Cash or other.
check for payment of both Cigarette Excise Tax and Use Tax at
# of cartons: List the number of cartons purchased.
the end of the month following the month of purchase. For
example: If you purchase a carton of cigarettes March 28th, you
Line 4.
must remit to the Department Cigarette Excise Tax and Use Tax
Enter the total number of cartons purchased.
by April 30th.
Line 5.
Multiply the total cartons by the cigarette tax rate and enter the
What if I fail to file this return and pay the tax I owe?
amount. The rate is $13.50 per carton for purchases made after
Any person who willfully evades the payment of PA cigarette tax
Jan. 7, 2004.
and possesses any pack of cigarettes which does not have
affixed thereto the proper amount of genuine PA cigarette tax
Part 3:
Line 6.
stamps shall be guilty of a felony, and upon conviction thereof,
shall be sentenced to pay a fine of not more than five thousand
Enter the total amount you paid for all the cartons of cigarettes
you purchased in Part 2, Line 4.
dollars ($5,000) and imprisonment of up to five years.
Line 7.
How do I get forms, Commonly Asked Questions and help
Enter the amount of Cigarette Excise Tax due from Part 2, Line 5.
completing the form?
Line 8.
(This form may be photocopied.)
Add Lines 6 and 7 and enter the total amount that Use tax is
calculated on.
To request additional copies of the REV-791 and a copy of
commonly asked questions:
Line 9.
Enter tax percentage. Enter 6% (.06) or 7% (.07) if you live in
Allegheny or Philadelphia Counties.
●
visit our home page at www. revenue. state. pa. us
Line 10.
and download the form;
Multiply Line 8 by Line 9. Enter that total here. This is the total
amount of Use Tax.
●
call 717-783-9364 (TT# 1-800-447-3020 Services
Part 4:
for Taxpayers with Special Hearing and/or Speaking needs
Line 11.
only); or
Enter the amount of Cigarette Excise Tax due from Part 2, Line 5.
Line 12.
●
Write to:
Enter the amount from Part 3, Line 10 (total Use Tax) here.
PA DEPARTMENT OF REVENUE
Line 13.
BUREAU OF BUSINESS TRUST FUND TAXES
Add Lines 11 & 12, this is the combined total of Cigarette Excise
PO BOX 280909
and Use Tax due to the Department of Revenue.
HARRISBURG, PA 17128-0909
Make checks payable to: PA Department of Revenue
Mail the completed REV-791 form and check to:
PA DEPARTMENT OF REVENUE, BUREAU OF BUSINESS
●
You may also call our toll-free 24-hour a day answering
TRUST FUND TAXES, PO BOX 280909, HARRISBURG, PA
s e r v i c e n u m b e r f o r o r d e r i n g f o r m s o n l y a t
17128-0909
1-800-362-2050; or visit one of our local Revenue district
offices. (See blue pages of your telephone directory for
Part 5:
office locations.)
Please sign and date the form. Include a telephone number
where you can be reached should we have any questions
Help:
concerning your return.
For help completing the form, call 717-783-9364 between the
hours of 8:00 am and 4:00 pm weekdays.

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